Mann v. ND Tax Commissioner

20040174

Joan Mann, Ken Danks d/b/a
TEK Industries, Tracy Wilkie,
Christa Monette, and other persons
similarly situated, Plaintiffs, Appellants
and Cross-Appellees
v.
ND Tax Commissioner, Rick
Clayburgh, Defendant, Appellee
and Cross-Appellant
and
ND Treasurer, Kelly Schmidt, Defendant

Appeal from:

District Court, Northwest Judicial District, Mountrail County
Judge Gary A. Holum

Nature of Action:

Tax Related

Counsel:

Appellant:		Vance Gillette
Appellee:		Daniel Lucian Rouse , Spec. Asst. Atty. Gen.
Appellee:		Robert W. Wirtz , Spec. Asst. Atty. Gen.
Appellee:		Wayne K. Stenehjem , Att. General Office

Term:

11/2004 Argument: 11/29/2004 09:30am

ND cite:

2005 ND 36

NW cite:

692 N.W.2d 490

Listen to recording of oral argument
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Issues:

Appellant's Statement of the Issues:
1. Does the Court have jurisdiction when the state's notice of appeal did not designate a January 2004 injunction order, and a motion for reconsideration lacked specifics.
2. Did the district court properly enter a permanent injunction barring collection of state fuel taxes on reservation Indian plaintiffs?
3. Were plaintiffs Mann, Wilkie and Monette improperly dismissed as plaintiffs when they sought injunctive relief under D.D.I. Inc. v. State Tax Comm.?

Appellee's Statement of the Issues:
1. This matter appears to be a procedural morass. However, the core issue in this case on cross-appeal, as provided under N.D.R.App.P. 28, is whether the District Court erred in holding that the imposition of North Dakota motor vehicle and special fuel taxes on fuel ultimately sold at retail to native Americans who reside on Indian reservations, are enrolled members of that reservation's tribe, and purchase their motor vehicle and special fuels on that Indian reservation, is not authorized under the Hayden-Cartwright Act, 4 U.S.C. 104.
2. The State's issue as Appellee is whether the District Court's determination that the Plaintiffs now removed from this action must exhaust their administrative remedies before participating in this action was correct.

Appellee's Statement of the Issues:
Appellee Cross-Appellant Reply Brief Issues:
1. Plaintiffs-Appellants' Reply Brief misstates the holding of the District Court in this matter. 2. sPlaintiffs-Appellants' Reply Brief exceeds the scope of N.D.R.App.P. 28(d).

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Docket entries:

1	06/28/2004	NOTICE OF APPEAL: 06/25/2004
2	06/28/2004	NOTICE OF CROSS APPEAL (Tax Commissioner)
3	06/28/2004	MOTION FOR Ext/Time (Appellee/Cross-Appellant)
4	06/29/2004	NO ACTION TAKEN
5	07/29/2004	RECORD ON APPEAL (2 vols.) w/exception of Cert. #74 - steno notes (#77 has no document-not used)
6	08/03/2004	APPELLANT BRIEF
7	08/03/2004	APPELLANT APPENDIX
8	08/05/2004	DISK - ATB
9	09/02/2004	APPELLEE BRIEF
10	09/08/2004	DISK - AEB (e-mailed)
11	09/08/2004	Corrected title page and disk for AEB
12	09/15/2004	REPLY BRIEF of Appellant
13	09/21/2004	Corrected TOA & page 4 for RYB
14	09/21/2004	DISK - RYB of AT
15	09/29/2004	REPLY BRIEF of Appellee and Cross-Appellant
16	09/29/2004	DISK - RYB of AE and Cross-AT
17	11/29/2004	APPEARANCES: Vance Gillette; Daniel Rouse and Robert W. Wirtz, Special Asst. Attorneys General
18	11/29/2004	ARGUED: Gillette; Rouse (Vol. Z; Page 58)
19	11/29/2004	ORAL ARGUMENT WEBCAST
20	02/16/2005	DISPOSITION: DISMISSED
21	02/16/2005	UNANIMOUS OPINION: Kapsner, Carol Ronning
22	02/16/2005	No costs taxed on this appeal
23	02/22/2005	Judgment Mailed to Parties
24	03/11/2005	MANDATE
25	03/15/2005	RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE
26	09/06/2011	EXPUNGED - Nonpermanent record items destroyed

Generated from Supreme Court Docket on 05/24/2013