Legal Opinion
State v. Minneapolis St. Louis Railroad Co.
Supreme Court of Minnesota
Decided January 6, 1939No. 31,891PublishedCited by 9 opinions
1Opinion of the Court
Loring, Justice.
In a suit to recover gross earnings taxes for the last six months of each of the years 1935 and 1936 the state prevailed below, and the case comes here upon appeal by the defendants from an order denying their motion for a new trial.
The sole question presented is whether or not debit balances accruing against the defendants in the adjustment of per diem charges in the exchange of freight car equipment are properly deductible from gross earnings tax returns made by the railroad company under the provisions of 1 Mason Minn. St. 1927, § 2246, et seq.
Section 2246 provides in…
2Cases cited7 opinions
- Pullman Co. v. RichardsonSupreme Court of the United States · 1923
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- State ex rel. Abbot v. McFetridgeWisconsin Supreme Court · 1885
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
- State v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1883
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. Minneapolis & St. Louis Railway Co.Supreme Court of Minnesota · 1959
- Soo Line Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1979
- Northwestern Mut. Fire Asso. v. CommissionerUnited States Tax Court · 1949
- Almer Railway Equipment Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1942
4 more not listed; retrieve them via the Exa API.