Galvanizers v. Kautzman

FILED IN THE OFFICE OF THE CLERK OF SUPREME COURT SEPTEMBER 30, 2021 STATE OF NORTH DAKOTA IN THE SUPREME COURT STATE OF NORTH DAKOTA

2021 ND 169

Galvanizers, Inc., a North Dakota corporation, and K and K Construction and Repair, Inc., a North Dakota Corporation, Plaintiffs and Appellants v. Paul Kautzman, Defendant and Appellee and the United States of America by and through the Department of Treasury and its Internal Revenue Service, Defendant No. 20210042 Appeal from the District Court of Cass County, East Central Judicial District, the Honorable Steven L. Marquart, Judge. AFFIRMED. Opinion…