Langer v. Gray

On November 5,1942, the State Tax Commissioner, after a hearing, entered an order by which he redetermined an additional tax assessment against the plaintiff and appellant herein. The Tax Commissioner assessed against the appellant the sum of $1566.77 as additional tax due the State of North Dakota on the appellant’s income for 1938. The taxpayer so assessed appealed from the Tax Commissioner’s order to the district court under the Administrative Agencies Practice Act, be ing Ch 28-32 RC ND 1943. In Langer v. Gray, 73 ND 437, 15 NW2d 732, we held that the order was appealable under the…