Langer v. Gray

Morris, Oh. J.

This matter comes to the Supreme Court upon an appeal from a judgment of the District Court of Burleigh County, decreeing that a certain additional assessment of income taxes against William Banger for the year 1938 is null and void and canceled of record. This judgment was entered upon a motion for judgment upon the pleadings. No trial has been had upon the merits.

The proceedings that led up to the entry of the judgment are as follows: During the year 1938 the taxpayer involved herein was a citizen and resident of the State of North Dakota and subject to the payment of an…