State ex rel. Clayburgh v. American West Community Promotions, Inc.
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| 20010223 |
State of North Dakota,
by and through its Tax
Commissioner, Rick
Clayburgh, Appellee
v.
American West Community
Promotions, Inc., Appellant
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| Appeal from: |
District Court,
South Central Judicial District,
Burleigh County
Judge Bruce A. Romanick |
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Nature of Action: |
Tax Related
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| Counsel: |
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| Term: |
01/2002 Argument: 01/28/2002 02:45pm
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| ND cite: |
2002 ND 98
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| NW cite: |
645 N.W.2d 196
Listen to recording of oral argument
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| Issues: |
Appellant's Statement of the Issues:
1. Whether or not N.D.A.C. 81-04.1-01-28, as it defines coupon books as tangible personal property, is void.
2. Whether or not the American West coupon books constitute tangible personal property.
Appellee's Statement of the Issues:
Issue 1: Whether the Tax Commissioner's adoption of N.D.A.C. 81-04.1-01-28, which defined coupon books as tangible personal property, was within the agency's scope of authority.
Issue 2: Whether the Tax Commissioner properly determined that the sale of coupon books by American West fit within the definition of coupon books contained in N.D.A.C. 81-04.1-01-28.
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| 1 | | 09/17/2001 | |
NOTICE OF APPEAL: 09/13/2001 |
| 2 | | 10/10/2001 | |
RECORD ON APPEAL - includes the Cert. of Record on Appeal to Dist. Ct. |
| 3 | | 10/22/2001 | |
APPELLANT BRIEF |
| 4 | | 10/23/2001 | |
DISK - atb |
| 5 | | 11/05/2001 | |
APPELLANT APPENDIX |
| 6 | | 11/14/2001 | |
Letter from Stacey C. Tronson dated 11-12-01 RE: Change of address for The Tax Law Office, P.L.L.P. |
| 7 | | 11/20/2001 | |
APPELLEE BRIEF |
| 8 | | 11/20/2001 | |
DISK - AEB |
| 9 | | 01/28/2002 | |
APPEARANCES: Stacey C. Tronson; Daniel L. Rouse, Robert W. Wirtz |
| 10 | | 01/28/2002 | |
ARGUED: Tronson; Rouse (Vol. X; Page 196) |
| 11 | | 01/28/2002 | |
ORAL ARGUMENT WEBCAST |
| 12 | | 02/13/2002 | |
SUPPLEMENTAL CLERK'S CERTIFICATE OF RECORD (ENTRIES 18 THRU 23), Not forwarded with the Supplement |
| 13 | | 02/13/2002 | |
was Entry #17 (Letter to Stacey Tronson from Supreme Court 10/11/01) |
| 14 | | 06/04/2002 | |
DISPOSITION: REVERSED AND REMANDED |
| 15 | | 06/04/2002 | |
SPLIT OPINION: Maring, Mary Muehlen |
| 16 | | 06/04/2002 | |
(CONCUR): VandeWalle, Gerald W.: CONCUR |
| 17 | | 06/04/2002 | |
(DISSENT): Sandstrom, Dale V.: DISSENT |
| 18 | | 06/04/2002 | |
Costs on appeal taxed in favor of appellant |
| 19 | | 06/05/2002 | |
Corrected/Substitute Opinion Page 18 |
| 20 | | 06/06/2002 | |
Order/Judgment Mailed to Parties |
| 21 | | 06/26/2002 | |
MANDATE |
| 22 | | 07/01/2002 | |
RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE |
| 23 | | 09/25/2007 | |
EXPUNGED - Nonpermanent record items destroyed |