Legal Opinion
True v. Heitkamp
North Dakota Supreme Court
Decided May 21, 1991No. Civ. 900317PublishedCited by 17 opinions
1Opinion of the Court
GIERKE, Justice.
This is an appeal from a district court judgment affirming the Tax Commissioner’s denial of appellants’ claims for a refund of income taxes paid for the years 1973 through 1982. We affirm.
The appellants are individual members of the True family [the Trues] and partnerships, Subchapter S corporations, and Sub-chapter C corporations [the True Businesses] which, at all relevant times, were owned almost in their entirety by the Trues and were engaged in some aspect of the energy business.1 Although the precise ownership in the True Businesses has varied from time to time, the…
2Cases cited34 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
29 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Western Gas Resources, Inc. v. HeitkampNorth Dakota Supreme Court · 1992
- Hamich, Inc. v. State Ex Rel. ClayburghNorth Dakota Supreme Court · 1997
- Koch Oil Co. v. HansonNorth Dakota Supreme Court · 1995
- Cass County Electric Cooperative, Inc. v. Northern States Power Co.North Dakota Supreme Court · 1994
12 more not listed; retrieve them via the Exa API.