[Download] "State North Dakota and Oscar E. Erickson" by Supreme Court of North Dakota ~ Book PDF Kindle ePub Free
eBook details
- Title: State North Dakota and Oscar E. Erickson
- Author : Supreme Court of North Dakota
- Release Date : January 23, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 83 KB
Description
This action was brought to recover certain tax charges claimed to be due from the defendant to the state of North Dakota on money received as considerations (also hereinafter designated as premiums) for annuity contracts in 1926 and subsequent years. The defendant, answering plaintiff's complaint, denied that the premiums in question were taxable under the statute, § 4924, Supplement to the 1913 Compiled Laws of North Dakota, on which the plaintiffs rely, and further as to the claimed tax charges on premiums received during the years prior to 1930, pleaded the statute of limitations. The case was tried to the court without a jury. The court held that the premiums in question were taxable, but also held with respect to the tax on premiums paid prior to 1930, that the statute of limitations had run and that the plaintiffs were not entitled to recover the same. Judgment was ordered and entered accordingly. Whereupon the plaintiffs appealed from the portion of the judgment which was entered in favor of the defendant and the defendant in turn appealed from that portion of the judgment entered in favor of the plaintiffs.