Legal Opinion
Drackett Products Co. v. Conrad
North Dakota Supreme Court
Decided June 27, 1985No. Civ. 10812PublishedCited by 6 opinions
1Opinion of the Court
GIERKE, Justice.
This is an appeal by Drackett Products Company (Drackett) from a district court judgment upholding the State Tax Commissioner’s assessments of corporate income and business privilege taxes, together with interest and penalties, for the years 1969 through 1976. We affirm.
Drackett objected to the tax assessments on the ground that its activities in North Dakota merely constituted “solicitation of orders” which, under 15 U.S.C. § 381 [Public Law 86-272], cannot be taxed by the State. The Commissioner served a complaint upon Drackett under Chapter 28-32, N.D.C.C., and an…
2Cases cited8 opinions
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- State ex rel. Ciba Pharmaceutical Products, Inc. v. State Tax CommissionSupreme Court of Missouri · 1964
- Miles Laboratories, Inc. v. Department of RevenueOregon Supreme Court · 1976
- Gillette Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- William Wrigley, Jr. Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1991
- Matthew Bender & Co. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
- Blue Buffalo v. ComptrollerCourt of Special Appeals of Maryland · 2019
- United States Tobacco Co. v. MartinSupreme Court of Arkansas · 1990
1 more not listed; retrieve them via the Exa API.