Erdle v. Dorgan

ERICKSTAD, Chief Justice.

This is a tax case in which the defendant, the North Dakota Tax Commissioner (hereinafter Commissioner), assessed additional taxes for the year 1976 against the plaintiffs (hereinafter taxpayers). The taxpayers appealed to the Burleigh County District Court from the Commissioner’s decision which the district court affirmed in part and reversed in part. The Commissioner has filed an appeal from that part of the district court’s judgment reversing the Commissioner’s decision and the taxpayers have filed a cross-appeal from that part of the district court’s judgment…