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State ex rel. Clayburgh v. American West Community Promotions, Inc.

Docket No. 20010223
Oral Argument: Monday, January 28, 2002 2:45pm

Docket Info

Title
State of North Dakota,
by and through its Tax
Commissioner, Rick
Clayburgh, Appellee
v.
American West Community
Promotions, Inc., Appellant
Case Type
CIVIL APPEAL : TAX RELATED
Appeal From
Case No. 01-C-01330
South Central Judicial District, Burleigh County
Bruce A. Romanick
2002 ND 98645 N.W.2d 196
Oral Argument 1/28/2002

Highlight

When a transaction involves the transfer of both tangible personal property and intangible personal property, the true object of the transaction must be examined to determine if the transaction is subject to sales tax.
Sales of coupon books are not subject to sales tax as sales of tangible personal property, consisting of goods, wares, or merchandise.


Briefs

Filing Date Description
10/22/2001 APPELLANT BRIEF View
11/20/2001 APPELLEE BRIEF View

Counsel

Party Type Name
APPELLEE SPEC. ASST. ATTY. GEN. Daniel Lucian Rouse - 04704
APPELLEE ATT. GENERAL OFFICE Wayne K Stenehjem - 03442
APPELLEE SPEC. ASST. ATTY. GEN. Robert W Wirtz - 02876

(Note: Attachments may not be available for recently filed cases and/or confidential documents.)

Seq. # Filing Date Description Attachment
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 View
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 View
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
15 06/04/2002 SPLIT OPINION : Maring, Mary Muehlen View
16 06/04/2002 (CONCUR) : VandeWalle, Gerald W.
17 06/04/2002 (DISSENT) : Sandstrom, Dale V.
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