Court Opinion

ID: 9851208
Source: CourtListenerOpinion
Date Created: 2023-09-24 05:08:59.410861+00
Date Added: 2024-06-11T09:20:51.373363
License: Public Domain

PAULSON, Judge
(dissenting).
I dissent. I am unable to agree with the majority opinion in this case for the following reasons:
*1161. That the Mercils failed to appeal from the order of the writ of mandamus. By not appealing from such order within the time allowed by the North Dakota Rules of Appellate Procedure, their appeal is not before us. The appeal by the Mercils from the order of contempt has no legal effect on the order granting the writ of mandamus.
2. The Mercils both signed and filed a Form 37, the North Dakota Individual Income Tax Return. Their patent action is an admission of the filing requirement as provided in § 57-38-31, N.D.C.C.
The Mercils further conceded that the provisions of the income tax law were constitutional and they specifically waived any constitutional infirmities.
I would affirm the final order of contempt of the district court and dismiss the appeal.