Legal Opinion
WALGREEN COMPANY v. Commissioner of Taxation
Supreme Court of Minnesota
Decided August 5, 1960No. 37,798PublishedCited by 6 opinions
1Opinion of the Court
Thomas Gallagher, Justice.
Action by Walgreen Company, an Illinois corporation, against Commissioner of Taxation of the State of Minnesota, to recover $15,498.43 plus interest for income taxes claimed to have been illegally assessed against and collected from plaintiff for the fiscal years ending September 30, 1950; September 30, 1951; September 30, 1952; and September 30, 1953.
Plaintiff contends that, in determining that part of plaintiff’s net income attributable to Minnesota for income tax purposes, the commissioner arbitrarily used the 3-factor formula prescribed in M. S. A. 1949, §…
2Cases cited9 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
- Western Auto Supply Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1955
- John Deere Plow Co. v. Franchise Tax BoardCalifornia Supreme Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
- Qualls v. Montgomery Ward & Co., Inc.Supreme Court of Arkansas · 1979
- Maurice L. Rothschild & Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Associated Bank, N.A. v. Comm'r of RevenueSupreme Court of Minnesota · 2018
1 more not listed; retrieve them via the Exa API.