Central Fibre Products Co. v. State Tax Commission

The opinion of the court was delivered by

Thiele, J.:

The Central Fibre Products Company filed its income-tax return for the year ending June 30, 1935, with the income tax department, which on July 12, 1937, determined additional tax was due. Under appropriate procedure the state tax commission on February 23, 1938, made its order finding the assessment to be correct. The company appealed to the district court. In that court the matter was submitted upon a written stipulation of facts, and on January 31, 1939, the court found there was no additional tax liability and rendered judgment in favor…