Legal Opinion
Converse v. Northern Pac. Ry. Co.
Court of Appeals for the Eighth Circuit
Decided December 11, 1924No. 6604PublishedCited by 2 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is an appeal by certain taxing officers of the state of North Dakota from a permanent injunction restraining them from collecting income taxes against appellees, the Northern Pacific Railway Company and the Great Northern Railway Company. The taxes in question are those levied for the year 1922.
The sole question involved in this appeal is that of the proper construction of the income statute of North Dakota. This statute was enacted in 1919 (chapter 224, Laws of N. D. 1919) and has been amended in certain details, not here important. The dispute here is over what…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. IshamSupreme Court of the United States · 1873
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- United States v. FieldSupreme Court of the United States · 1921
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3Cited by2 opinions
- Iowa Mutual Tornado Insurance v. FischerSupreme Court of Iowa · 1954
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947