Langer v. Gray

This is an appeal from a judgment of the district court determining that an additional assessment of income tax made by the State Tax Commissioner on November 5, 1942, wherein the Commissioner assessed $1574.72 additional tax upon the 1937 income of William Langer, was void beause it was made more than three years after the due date of the return. The trial court decided that the additional assessment was violative of Ch 284, Sess Laws ND 1931, which in part provides: “The Tax Commissioner shall proceed to audit the reports of taxpayers and not later than three years after the due date of the…