Legal Opinion
Almer Railway Equipment Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided July 10, 1942No. 33,157PublishedCited by 3 opinions
1Opinion of the Court
Holt, Justice.
Certiorari to review a decision of the board of tax appeals affirming a decision of respondent.
On August 15, 1939, relators, 23 nonresident corporations, filed with the commissioner of taxation a Protest and Notice of Desire for Hearing, requesting a return of the money collected from them for the period from January 1 to July 1, 1939, under Mason St. 1927, §§ 2270 to 2276-1, as amended. The hearing was granted, but the relief asked was denied. Relators appealed to the board of tax appeals. The board took testimony, heard arguments, made and filed detailed and extensive findings…
2Cases cited19 opinions
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- General American Tank Car Corp. v. El Dorado Terminal Co.Supreme Court of the United States · 1940
- Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
- Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
- Union Tank Line Co. v. WrightSupreme Court of the United States · 1919
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3Cited by3 opinions
- Associated Railway Equipment Owners v. WilsonSupreme Court of Kansas · 1949
- General American Transportation Corp. v. Tennessee State Board of EqualizationTennessee Supreme Court · 1976
- Mark Ward Nippa v. Commissioner of Public SafetyCourt of Appeals of Minnesota · 2014