Legal Opinion
Voss v. Gray
North Dakota Supreme Court
Decided May 2, 1941No. File No. 6691PublishedCited by 24 opinions
1Opinion of the CourtNuessle, J.
The plaintiff is a photographer, licensed pursuant to the provisions of chapter 188, Session Laws 1939. He carries on his business in the city of Fargo. He held a sales permit issued by the state tax commissioner but refused to collect and pay sales tax upon photographs made by himself for patrons who sat for photographs to be made on their order.
The tax commissioner ruled that when these photographs were thus . made and delivered there was a sale of tangible personal property within the meaning of the Sales Tax Act, chapter 249, Session Laws 1937. Accordingly, upon the plaintiff’s failure to…
2Cases cited8 opinions
- Corliss v. E. W. Walker Co.U.S. Circuit Court for the District of Massachusetts · 1894
- State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
- Corliss v. E. W. Walker Co.U.S. Circuit Court for the District of Massachusetts · 1893
- John Hancock Mutual Life Insurance v. LookingbillSupreme Court of Iowa · 1934
- Jewel Tea Co. v. State Tax CommissionerNorth Dakota Supreme Court · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State v. CromwellNorth Dakota Supreme Court · 1943
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
- F. W. Woolworth Co. v. GrayNorth Dakota Supreme Court · 1951
- Community Telecasting Service v. JohnsonSupreme Judicial Court of Maine · 1966
- Hasbro Industries, Inc. v. NorbergSupreme Court of Rhode Island · 1985
19 more not listed; retrieve them via the Exa API.