HAMICH v. STATE

Civil No. 960330.

564 N.W.2d 640 (1997)

1997 ND 110

HAMICH, INC. and Debbon, Inc., Petitioners, Appellees and Cross-Appellants, v. STATE of North Dakota, By and Through its Tax Commissioner, Richard S. CLAYBURGH, Respondent, Appellant and Cross-Appellee.

Supreme Court of North Dakota.

June 3, 1997.


Attorney(s) appearing for the Case

Jay H. Fiedler (argued), of Pearson, Christensen, Larivee, Clapp, Fiedler & Fischer, Grand Forks, for petitioners, appellees and cross-appellants.

Donnita Ann Wald (argued), Special Assistant Attorney General, Tax Department, Bismarck, for respondent, appellant and cross-appellee.


NEUMANN, Justice.

[¶ 1] The State, by and through the Tax Commissioner, appeals from a judgment holding taxpayers Hamich, Inc., and Debbon, Inc., were denied equal protection under the state and federal constitutions by the Commissioner's requirement that they file their state corporate income tax returns for tax years 1986 through 1991 using the single entity method rather than the combined report method they preferred...

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