Legal Opinion

Amerada Hess Corp. v. State Ex Rel. Tax Commissioner

North Dakota Supreme Court

Decided August 31, 2005No. 20040378Published

1Opinion of the Court

704 N.W.2d 8 (2005)

2005 ND 155

AMERADA HESS CORPORATION; Tioga Gas Plant, Inc.; Solar Gas, Inc.; and AH 1980 Program, Inc., Appellants

v.

STATE of North Dakota, by and through its TAX COMMISSIONER, Cory Fong, Appellee.

No. 20040378.

Supreme Court of North Dakota.

August 31, 2005.

John W. Morrison (argued), Fleck, Mather & Strutz, Bismarck, N.D., and Joseph M. Aspray (appeared), Senior Tax Counselor, Woodbridge, N.J., for appellants.

Robert W. Wirtz (argued) and Donnita A. Wald (appeared), Special Assistant Attorneys General, Bismarck, N.D., for appellee.

MARING, Justice.

[¶ 1] Amerada Hess Corporation…

Also in this document: Concurrence.

2Cases cited41 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  3. Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
  4. Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
  5. Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005

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