State ex rel. Winona Motor Co. v. Minnesota Tax Commission
Supreme Court of Minnesota
TJpon petition of the Winona Motor Company, this court granted a writ of certiorari to review the action of the Minnesota Tax Commission in refusing to abate petitioner’s assessment of credits made pursuant to Laws 1911, c. 285.
1Opinion of the CourtBrown, J.
Relator, a corporation, properly listed its “credits” for taxation under and pursuant to chapter 285, p. 397, Laws 1911, and claimed the right to have its debts deducted therefrom under the provisions of section 836, R. L. 1905. This claim was duly presented to the State Tax Commission in the form of an application for an abatement, but was not sustained by the commission. The tax was ordered levied *160for tbe value of tbe listed credits as fixed by tbe assessor, and relator sued out this writ of certiorari to review the action and decision of the commission.
It is contended by relator: (1) That…
2Cases cited7 opinions
- Sache v. WallaceSupreme Court of Minnesota · 1907
- Mutual Benefit Life Insurance v. County of MartinSupreme Court of Minnesota · 1908
- Nicol v. City of St. PaulSupreme Court of Minnesota · 1900
- Ellington v. Great Northern Railway Co.Supreme Court of Minnesota · 1905
- Kelly v. City of FaribaultSupreme Court of Minnesota · 1901
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3Cited by6 opinions
- American Railway Express Co. v. HolmSupreme Court of Minnesota · 1926
- Dohs v. HolmSupreme Court of Minnesota · 1922
- Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936
- State ex rel. St. Paul City Railway Co. v. Minnesota Tax CommissionSupreme Court of Minnesota · 1915
- Farm v. Royal Neighbors of AmericaSupreme Court of Minnesota · 1920
1 more not listed; retrieve them via the Exa API.