Legal Opinion
State Ex Rel. Oliver Iron Mining Co. v. Armson
Supreme Court of Minnesota
Decided September 12, 1930No. 27,621PublishedCited by 9 opinions
1Opinion of the CourtDibell, J.
Certiorari to review the determination of the Minnesota tax commission of the amount of taxes due from the Oliver Iron Mining Company for the year 1928 under the provisions of the occupation tax law, L. 1921, p. 274, c. 223, amended by L. 1925, p. 388, c. 307, now embodied in 1 Mason, 1927, §§ 2373, 2374.
On May 31, 1929, the tax commission determined that “the value of all iron ores mined by said company in said state during the calendar year 1928, at the places where the same were brought to the surface of the earth, less the deductions provided for in section 2 of said statutes, is the sum…
2Cases cited11 opinions
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Lake Superior Consolidated Iron Mines v. LordSupreme Court of the United States · 1926
- State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
- Marble v. Oliver Iron Mining Co.Supreme Court of Minnesota · 1927
- Fryberger v. Inland Steel Co.Supreme Court of Minnesota · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Petrone v. MargolisNew Jersey Superior Court Appellate Division · 1952
- Burt v. United StatesUnited States Court of Claims · 1959
- Wanless Iron Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- McLean v. CommissionerUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.