Legal Opinion
Color-Ad Packaging, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided September 16, 1988No. C8-87-2103Published
1Opinion of the Court
428 N.W.2d 806 (1988)
COLOR-AD PACKAGING, INC., Respondent,
v.
COMMISSIONER OF REVENUE, Relator.
No. C8-87-2103.
Supreme Court of Minnesota.
September 16, 1988.
Hubert H. Humphrey, III, State Atty. Gen., David T. Schultz, Sp. Asst. Atty. Gen., St. Paul, for relator.
Christopher J. Chaput, Minneapolis, for respondent.
Heard, considered and decided by the court en banc.
COYNE, Justice.
The issue presented is whether the capital equipment tax reduction program of chapter 297A applies to future goods ordered prior to the statute's effective date but not delivered or placed into service until after that…
2Cases cited15 opinions
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- International Trust Co. v. American Loan & Trust Co.Supreme Court of Minnesota · 1895
- The First National Bank & Trust Company of Chickasha v. United StatesCourt of Appeals for the First Circuit · 1972
- Peterson v. HauleSupreme Court of Minnesota · 1975
- Ramaley v. City of St. PaulSupreme Court of Minnesota · 1948
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