Legal Opinion
Kinney Shoe Corp. v. State Ex Rel. Hanson
North Dakota Supreme Court
Decided September 3, 1996No. Civ. 950420PublishedCited by 11 opinions
1Opinion of the Court
MESCHKE, Justice.
Kinney Shoe Corporation, a wholly owned subsidiary of F.W. Woolworth Company, appealed from a judgment affirming a decision by the State Tax Commissioner assessing additional state income tax against Kinney for the years ending on January 31, 1982 through January 31, 1986. We hold that, to compute Kinney’s state income tax, its statutory deduction for federal income taxes is its proportionate share of the federal tax actually paid by Woolworth. We affirm.
Kinney is a New York corporation doing business in North Dakota. Woolworth and its subsidiaries, including Kinney, agreed…
2Cases cited19 opinions
- Southern Valley Grain Dealers Ass'n v. Board of County CommissionersNorth Dakota Supreme Court · 1977
- Mid-America Television Co. v. State Tax CommissionSupreme Court of Missouri · 1983
- Standard Oil Company v. StateCourt of Civil Appeals of Alabama · 1975
- Northern X-Ray Co., Inc. v. State by and Through HansonNorth Dakota Supreme Court · 1996
- Koch Oil Co. v. HansonNorth Dakota Supreme Court · 1995
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Hamich, Inc. v. State Ex Rel. ClayburghNorth Dakota Supreme Court · 1997
- State Ex Rel. Clayburgh v. American West Community Promotions, Inc.North Dakota Supreme Court · 2002
- Huesers v. HuesersNorth Dakota Supreme Court · 1998
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
6 more not listed; retrieve them via the Exa API.