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Amerada Hess Corp., et al. v. Fong

Docket No. 20040378
Oral Argument: Monday, April 18, 2005 9:30am

Docket Info

Title
Amerada Hess Corporation;
Tioga Gas Plant, Inc.; Solar
Gas, Inc.; and AH 1980 Program,
Inc., Appellants
v.
State of North Dakota, by and
through its Tax Commissioner,
Cory Fong, Appellee
Case Type
CIVIL APPEAL : TAX RELATED
Appeal From
Case No. 04-C-990
South Central Judicial District, Burleigh County
Donald L. Jorgensen
2005 ND 155704 N.W.2d 8
Oral Argument 4/18/2005

Highlight

Gross-up amounts are not "foreign dividends" subject to partial exclusion under state tax law.
The rule of strict construction of ambiguous tax statutes in favor of the taxpayer is a rule of last resort when other means of ascertaining the legislature's intentions have failed.
An administrative agency need not use the rulemaking process to collect an erroneous interpretation of a statute.
While there may be a public desire to avoid double taxation as a matter of public policy, there is no constitutional prohibition against double taxation.

Briefs

Filing Date Description
02/16/2005 APPELLANT BRIEF View
03/17/2005 APPELLEE BRIEF View
04/04/2005 REPLY BRIEF View

Counsel

Party Type Name
APPELLANT PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLEE SPEC. ASST. ATTY. GEN. Robert W Wirtz - 02876
APPELLEE SPEC. ASST. ATTY. GEN. Donnita Ann Wald - 04914

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

Seq. # Filing Date Description Attachment
1 12/29/2004 NOTICE OF APPEAL : 12/27/2004
2 01/07/2005 MOTION for Admission Pro Hac Vice from John W. Morrison & Affidavit of Joseph M. Aspray
3 01/07/2005 ACTION BY CLERK (Mot/Pro Hac Vice of Joseph M. Aspray) - Granted
4 01/24/2005 RECORD ON APPEAL & Record from Tax Commissioner (2 vols.)
5 02/04/2005 MOT. EXT/TIME APPELLANT BRIEF; AFFIDAVIT OF JOHN W. MORRISON
6 02/04/2005 ACTION BY CLERK (MAT) - Granted : 02/18/2005
7 02/16/2005 APPELLANT BRIEF View
8 02/16/2005 APPELLANT APPENDIX
9 02/16/2005 DISK - atb
10 02/22/2005 8 cc of administrative docket sheets
11 03/17/2005 APPELLEE BRIEF View
12 03/17/2005 DISK - AEB
13 04/04/2005 REPLY BRIEF View
14 04/04/2005 DISK - RYB
15 04/18/2005 APPEARANCES: John W. Morrison, Joseph M. Aspray; Robert W. Wirtz, Donnita Ann Wald
16 04/18/2005 ARGUED: Morrison; Wirtz (Vol. Z; Page 106)
17 04/18/2005 ORAL ARGUMENT WEBCAST
18 08/31/2005 DISPOSITION
19 08/31/2005 SPLIT OPINION : Maring, Mary Muehlen View
20 08/31/2005 Concurring Specially : VandeWalle, Gerald W.
21 08/31/2005 Costs on appeal taxed in favor of appellee
22 09/01/2005 Judgment Mailed to Parties
23 09/22/2005 MANDATE
24 09/27/2005 RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE
25 06/18/2012 EXPUNGED - Nonpermanent record items destroyed