Legal Opinion
Anderson v. Commissioner of Taxation
Supreme Court of Minnesota
Decided November 21, 1958No. 37,471PublishedCited by 22 opinions
1Opinion of the Court
Matson, Justice.
Certiorari to review an order of the Board of Tax Appeals assessing against relator (herein designated as the taxpayer) an additional tax of $3,069.92, together with interest of $825.50, for the year of 1948.
The primary question — involving the interpretation and application of M. S. A. 1945, §§ 290.01 and 290.13 — is whether, upon the distribution of the assets of a corporation dissolved in 1948, the share received by the taxpayer in excess of the cost of his corporate stock is taxable as a long-term capital gain or as income derived from a distribution of ordinary dividends.…
2Cases cited13 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- National Bank of Commerce v. Chicago, Burlington & Northern RailroadSupreme Court of Minnesota · 1890
- Hassler v. EngbergSupreme Court of Minnesota · 1951
- Idaho Power Company v. United StatesUnited States Court of Claims · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re LinehanSupreme Court of Minnesota · 1999
- Owens v. Federated Mutual Implement & Hardware Insurance Co.Supreme Court of Minnesota · 1983
- Progressive Specialty Insurance Co. v. Widness Ex Rel. WidnessSupreme Court of Minnesota · 2001
- Willmus for Benefit of Willmus v. COM'N OF REV.Supreme Court of Minnesota · 1985
- City of Oronoco v. Fitzpatrick Real Estate, LLC v. Whitney National Bank of New Orleans, LouisianaSupreme Court of Minnesota · 2016
17 more not listed; retrieve them via the Exa API.