Burk v. North Dakota

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Willard Burk appealed a judgment declaring his claim that the State, through the Board of University and School Lands, and the Tax Commissioner (collectively "State"), wrongfully withheld gross production and extraction taxes from his share of oil and gas royalties was frivolous, entitling them to an award of attorney fees. After review, the North Dakota Supreme Court affirmed the district court's decision that, as a matter of law, the State's settlement agreement with Burk did not exempt him from paying gross production and extraction taxes on his royalty interest, but reversed the award of attorney fees because Burk's claim against the State was not frivolous. View "Burk v. North Dakota" on Justia Law