417 N.W.2d 791 (N.D. 1987), 11416, International Minerals and Chemical Corp. v. Heitkamp

Citation: 417 N.W.2d 791

Opinion Judge: Meschke

Party Name: INTERNATIONAL MINERALS AND CHEMICAL CORPORATION, Appellee, v. M.K. Heidi HEITKAMP, Tax Commissioner of the State of North Dakota, Appellant.

Attorney: Pearce & Durick, for appellee; argued by William P. Pearce., Albert R. Hausauer, Asst. Atty. Gen., Bismarck, for appellant., Harold L. Anderson, Bismarck, and Jean A. Walker, Washington, D.C., for amicus curiae Committee on State Taxation of the Council of State Chambers of Commerce., Eugene F. C...

Judge Panel: ERICKSTAD, C.J., and LEVINE and GIERKE, JJ., concur. VANDE WALLE, J., concurs in result.

Case Date: December 29, 1987

Court: North Dakota Supreme Court