Legal Opinion
Soo Line Railroad v. Commissioner of Revenue
Supreme Court of Minnesota
Decided November 22, 1985No. C0-84-1416PublishedCited by 8 opinions
1Opinion of the Court
OPINION
WAHL, Justice.
Relator Soo Line Railroad appeals by writ of certiorari from an order of the Tax Court affirming the assessment of the Commissioner of Revenue of additional tax and interest against Soo Line for the years 1975 and 1976 and denying Soo Line’s claims for refunds for the same years. We affirm the order of the Tax Court.
During the years in question, Minnesota imposed on railroads both a gross earnings tax, based on railroad operating income derived within the state, and an excise tax, based on net taxable income allocated within the state. Minn.Stat. § 295.02 (1978),…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Carkonen v. WilliamsWashington Supreme Court · 1969
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cambridge State Bank v. RoemerSupreme Court of Minnesota · 1990
- Schober v. Commissioner of RevenueSupreme Court of Minnesota · 2010
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
- Cambridge State Bank v. RoemerSupreme Court of Minnesota · 1990
3 more not listed; retrieve them via the Exa API.