Byron L. Dorgan, North Dakota State Tax Commissioner v. International Harvester Company

STEPHENSON, Circuit Judge.

This case is an appeal from the district court’s 1 judgment on the pleadings. We find the district court failed to allow International Harvester Company (IHC), appellant-defendant, to file an answer. Accordingly, we vacate the judgment and remand.

This case was initiated in the district court for the state of North Dakota when the North Dakota State Tax Commissioner, appellee-plaintiff, asked the court to enforce his demand for production of books and records from IHC for joint multistate income tax audits by the Multistate Tax Commission.

The action was removed to the…