Running v. Tax Commissioner

PEDERSON, Justice.

This is an appeal from the Tax Commissioner’s administrative determination that a federal income tax refund, received by Running in 1977, of 1973 and 1974 federal income taxes paid by Running in 1974 and 1975, is taxable by the State of North Dakota as 1977 income. The district court affirmed the Tax Commissioner’s determination. We reverse and remand.

Ordinarily, the scope of review in the district court is that which is prescribed by § 28-32-19, NDCC. The district court must affirm the administrative decision unless it finds that any of the following are present:

“1. The…