Legal Opinion
NL Industries, Inc. v. North Dakota State Tax Commissioner
North Dakota Supreme Court
Decided March 24, 1993No. Civ. 920191PublishedCited by 16 opinions
1Opinion of the Court
RALPH J. ERICKSTAD, Surrogate Judge. 1
NL Industries, Inc., Shaffer, Inc., as successor in interest to The Rucker Company, and SW Servicing Company (hereinafter collectively referred to as NL) have appealed a district court judgment affirming an order of the State Tax Commissioner denying NL’s income tax refund claims and imposing additional income tax assessments. We affirm.
NL and its subsidiaries did business in the United States, including North Dakota, and in various foreign countries from 1979 through 1984. Based on net operating losses in 1983 and 1984, NL sought income tax refunds for…
2Cases cited22 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Schweiker v. WilsonSupreme Court of the United States · 1981
17 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Haney v. North Dakota Workers Compensation BureauNorth Dakota Supreme Court · 1994
- Hamich, Inc. v. State Ex Rel. ClayburghNorth Dakota Supreme Court · 1997
- Koch Oil Co. v. HansonNorth Dakota Supreme Court · 1995
- Cass County Electric Cooperative, Inc. v. Northern States Power Co.North Dakota Supreme Court · 1994
- State Ex Rel. Clayburgh v. American West Community Promotions, Inc.North Dakota Supreme Court · 2002
11 more not listed; retrieve them via the Exa API.