Legal Opinion
Goldberg v. Gray
North Dakota Supreme Court
Decided March 27, 1941No. File No. 6727PublishedCited by 19 opinions
1Opinion of the CourtMorris, J.
The plaintiff is a resident of the state of North Dakota. He is a member of the partnership known as Northern Seed and Grain Company, which does no business in North Dakota. It is located and operates a business in the state of Minnesota. In his North Dakota income tax returns for the years 1937 and 1939, the plaintiff did not include as taxable income for those years the distributive shares due him from the partnership, but paid a personal income tax thereon in the state of Minnesota. The partnership was also taxed in Minnesota.
The State Tax Commissioner of North Dakota assessed an…
2Cases cited8 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Scottish Union & National Insurance v. BowlandSupreme Court of the United States · 1905
- Palmer v. State Board of Assessment & ReviewSupreme Court of Iowa · 1939
- Jackling v. State Tax CommissionNew Mexico Supreme Court · 1936
- Claim of Pierson v. LynchAppellate Division of the Supreme Court of the State of New York · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Gragg v. Cayuga Independent School DistrictTexas Supreme Court · 1976
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
- Brink v. CurlessNorth Dakota Supreme Court · 1973
- Standard Oil Co. v. State Tax CommissionerNorth Dakota Supreme Court · 1941
14 more not listed; retrieve them via the Exa API.