State v. Theo. Hamm Brewing Co.

Nelson, Justice.

The case under consideration involves an additional income tax assessment issued by the commissioner of taxation of the State of Minnesota against the Theo. Hamm Brewing Company as defendant. The defendant filed its corporate income tax return with the Department of Taxation for the fiscal year ending November 30, 1948, in February 1949 and at that time disclosed a tax liability of $128,070.21. The commissioner of taxation in behalf of the state issued a proposed assessment of additional tax April 15, 1953, in the amount of $20,475.29 plus interest of $3,480.75. Later under…