Legal Opinion

Bull v. King

Supreme Court of Minnesota

Decided June 9, 1939No. 32,184PublishedCited by 17 opinions

1Opinion of the Court

Peterson, Justice.

Plaintiff filed a claim with the Minnesota tax commission under L. 1939, c. 446, § 19(c-l), for a refundment of excess of income taxes paid by him. Chapter 446 amends the income tax statutes, L. 1933, c. 405, as amended by Ex. Sess. L. 1937, c. 49., These statutes provide that the commission shall issue a certificate of refundment for the amount of the refund and that the state auditor shall cause the refund to be paid out of the proceeds of the income tax. A certificate was issued to plaintiff, which he presented to the state auditor for payment. The state auditor, being in…

2Cases cited33 opinions

  1. Field v. ClarkSupreme Court of the United States · 1892
  2. Legg v. Mayor of AnnapolisCourt of Appeals of Maryland · 1875
  3. Moog v. RandolphSupreme Court of Alabama · 1884
  4. In re Ellis' EstateSupreme Court of Minnesota · 1893
  5. State v. RobinsonOregon Supreme Court · 1897

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3Cited by17 opinions

  1. State Ex Rel. Foster v. NaftalinSupreme Court of Minnesota · 1956
  2. Romanchuk v. PlotkinSupreme Court of Minnesota · 1943
  3. State v. One Oldsmobile Two-Door SedanSupreme Court of Minnesota · 1948
  4. Franklin National Bank of Long Island v. ClarkNew York Supreme Court · 1961
  5. City of Nashville v. BrowningTennessee Supreme Court · 1951

12 more not listed; retrieve them via the Exa API.

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