Oster & Pederson, Inc. v. Commissioner of Taxation

YETKA, Justice.

Certiorari on relation of the Commissioner of Taxation (now Commissioner of Revenue) to review a decision of the Tax Court holding respondents not liable for contested use taxes on certain road-building materials. We affirm in part and reverse in part.

Respondents are Minnesota corporations. At all times material, respondents were road-building contractors engaged in partnership joint ventures of constructing public highways and roads and, more particularly, bridge sections of public highways and roads within the state of Minnesota.

During the taxable period from June 1, 1968,…