Legal Opinion
Abex Corporation v. Commissioner of Taxation
Supreme Court of Minnesota
Decided March 23, 1973No. 42835PublishedCited by 18 opinions
1Opinion of the Court
MacLaughlin, Justice.
The opinion filed on June 16, 1972, in this case is withdrawn and the following opinion is substituted in its place.
On petition of the commissioner of taxation, we issued a writ of certiorari to the Tax Court. The commissioner seeks review of a Tax Court decision determining that certain machinery qualifies for exemption from taxation pursuant to Minn. St. 1969, § 272.02(11) (b). We reverse.
*447On January 2, 1967, the county assessor of Lake County determined that for tax purposes the market value of certain property of respondent, Abex Corporation, in that county was…
2Cases cited24 opinions
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- Zangerle v. Republic Steel Corp.Ohio Supreme Court · 1945
- Farmers' Loan & Trust Co. v. Minneapolis Engine & Machine WorksSupreme Court of Minnesota · 1886
- Northwestern Lumber & Wrecking Co. v. ParkerSupreme Court of Minnesota · 1914
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010
- Clark County Sports Enterprises, Inc. v. City of Las VegasNevada Supreme Court · 1980
- Community Hospital Linen Services, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- Seatrain Terminals of California, Inc. v. County of AlamedaCalifornia Court of Appeal · 1978
- George Benz & Sons v. Lovett (In Re Schwen's)District Court, D. Minnesota · 1982
13 more not listed; retrieve them via the Exa API.