Legal Opinion
Blocker Drilling Canada, Ltd. v. Conrad
North Dakota Supreme Court
Decided August 17, 1984No. Civ. 10588PublishedCited by 41 opinions
1Opinion of the Court
PEDERSON, Justice.
We are asked to decide for the first time in this state if the tax commissioner can be estopped from reassessing the use tax liabilities of certain taxpayers. The basic facts of the case are relatively straightforward and undisputed.
The taxpayers are out-of-state corporations who are drilling contractors in the oil and gas business. They engaged the services of Clyde Logan and Rick Logan (hereinafter Logan), tax consultants in Denver, Colorado, to handle their use tax obligations in North Dakota. At all times relevant to this case, Walter Stack (hereinafter Stack) was the…
2Cases cited41 opinions
- Schweiker v. HansenSupreme Court of the United States · 1981
- Bender v. New York City Health & Hospitals Corp.New York Court of Appeals · 1976
- Wiggins v. Barrett & Associates, Inc.Oregon Supreme Court · 1983
- My Sister's Place v. City of BurlingtonSupreme Court of Vermont · 1981
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
36 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Amerada Hess Corp. v. ConradNorth Dakota Supreme Court · 1987
- Singha v. North Dakota State Board of Medical ExaminersNorth Dakota Supreme Court · 1998
- Center for Special Needs Trust Administration, Inc. v. OlsonCourt of Appeals for the Eighth Circuit · 2012
- J.P. v. Stark County Social Services BoardNorth Dakota Supreme Court · 2007
- Johnson v. North Dakota Workers' Compensation BureauNorth Dakota Supreme Court · 1992
36 more not listed; retrieve them via the Exa API.