Legal Opinion
A&H VENDING CO. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided April 6, 2000No. CO-99-1596PublishedCited by 17 opinions
1Opinion of the Court
OPINION
LANCASTER, Justice.
Respondent taxpayers are in the business of operating various video games, pinball machines, juke boxes and similar amusement devices at business establishments such as video arcades, restaurants and pool halls. Respondents, 17 separate businesses, sought refunds of sales tax paid on their purchases of amusement devices used in their businesses. The tax court, relying on its previous decision in Minntertainment Co. v. Commissioner of Revenue, No. 6659, 1997 WL 45346 (Minn. T.C. Feb. 3, 1997), granted summary judgment in favor of respondents. The Commissioner of…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. MendozaSupreme Court of the United States · 1984
- United States v. Stauffer Chemical Co.Supreme Court of the United States · 1984
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Gale v. Commissioner of TaxationSupreme Court of Minnesota · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Tristani Ex Rel. Karnes v. RichmanDistrict Court, W.D. Pennsylvania · 2009
- Gen. Mills, Inc. v. Comm'r RevenueSupreme Court of Minnesota · 2019
- Barth v. StenwickCourt of Appeals of Minnesota · 2009
12 more not listed; retrieve them via the Exa API.