Langer v. State

This is an appeal from a judgment of the district court involving the action of the tax commissioner in redetermining' the income tax of appellant and making an additional tax assessment. Features of the case were before us in Langer v. Gray, 73 ND 437, 15 NW2d 732 and Langer v. Gray, in 74 ND 709, 24 NW2d 339. The case at bar involves the assessment involved in § 2 of the syllabus in the first case cited.

There are thirty-nine specifications of error; but a review of the record shoivs only two main questions need be determined, • — one of procedure in general and one of determination of facts.