Bolier v. Commissioner of Taxation

Christianson, Justice.

Certiorari to review an order of the board of tax appeals reversing an order of the commissioner of taxation.

Respondent, Arthur N. Bolier, is a resident of this state and since 1942 has been engaged primarily in the road-contracting business. On June 9, 1942, he entered into a negotiated contract with the federal government for the construction of a portion of the Alaska-Canada highway between Fort St. John, British Columbia, and Fort Nelson, British Columbia. Under the terms of the contract, respondent was to furnish labor, materials, tools, machinery, equipment,…