Ford Motor Co. v. State

The plaintiff, which is a Delaware corporation, brought this action against the state of North Dakota, the tax commissioner and the state auditor of that state for the purpose of recovering $55,580.58, which it is alleged the plaintiff paid in excess of the income tax actually and legally due from it to the state of North Dakota for the years 1921 and 1922.

It appears from the complaint that the litigation arises out of a difference of opinion between the plaintiff and the tax commissioner of North Dakota in 1923 as to the proper basis of allocating or computing plaintiff’s income for taxation…