Legal Opinion
Fingerhut Products Co. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided September 23, 1977No. 46906PublishedCited by 32 opinions
1Opinion of the Court
SHERAN, Chief Justice.
The commissioner of revenue determined that the taxpayers were liable for additional use taxes assessed against the value of various mailing lists used by them in their mail order business. Taxpayers appealed this determination to the tax court, which affirmed. Upon certiorari to this court to review the decision of the tax court, we affirm in part and reverse in part.
On December 23, 1971, the commissioner of revenue filed four orders assessing additional sales and use taxes for the taxable period of August 1, 1967, to June 30, 1968. The four corporations which were…
2Cases cited7 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Rathbun v. WT Grant CompanySupreme Court of Minnesota · 1974
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Elwell v. County of HennepinSupreme Court of Minnesota · 1974
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Calder v. City of CrystalSupreme Court of Minnesota · 1982
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Zip Sort, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Sprint Spectrum LP v. Commissioner of RevenueSupreme Court of Minnesota · 2004
27 more not listed; retrieve them via the Exa API.