Milwaukee Motor Transportation Co. v. Commissioner of Taxation

Murphy, Justice.

Appeal from summary judgment awarding plaintiff, The Milwaukee Motor Transportation Company, a refund of corporate income taxes paid pursuant to Minn. St. 290.02 for the years *681967, 1968, and 1969.1 Plaintiff, a trucking company, is a wholly-owned subsidiary of the Chicago, Milwaukee, St. Paul & Pacific Railroad Company (called the railroad), which paid gross earnings tax on the same income for the same years. The trial court was of the view that the exaction of both corporate income tax on plaintiff and gross earnings tax on the parent railroad company constituted double…