Legal Opinion
National Can Corp. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided March 24, 1989No. C6-88-2062PublishedCited by 4 opinions
1Opinion of the Court
POPOVICH, Chief Justice.
This matter is before us on a writ of certiorari after the Minnesota Tax Court affirmed an order of the Commissioner of Revenue (“Commissioner”) assessing additional taxes on National Can Corporation (“National Can”) totaling $310,831.16 for the years ending December 31, 1981 and 1982. National Can challenged the propriety of the Commissioner’s application of Minn.Stat. § 290.095, subd. 3(c). National Can also argued that the Commissioner’s application of the statute violated the equal protection and commerce clauses of the United States and Minnesota Constitutions. We…
2Cases cited14 opinions
- Nebbia v. New YorkSupreme Court of the United States · 1934
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
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3Cited by4 opinions
- Billion v. Commissioner of RevenueSupreme Court of Minnesota · 2013
- Busch v. Commissioner of RevenueSupreme Court of Minnesota · 2006
- Programmed Land, Inc. v. O'CONNORCourt of Appeals of Minnesota · 1999
- Programmed Land, Inc. v. O'CONNORCourt of Appeals of Minnesota · 1999