Legal Opinion

State v. Oliver Iron Mining Co.

Supreme Court of Minnesota

Decided December 29, 1939No. Nos. 32,312, 32,313PublishedCited by 7 opinions

1Opinion of the Court

Loring, Justice.

These suits were brought by the state under the provisions of L. 1933, c. 405, § 45(a), by filing statements with the district court for the purpose of recovering taxes for the calendar year 1933, claimed to be due from the defendant corporations under the provisions of that act.

The defendants and numerous other corporations operating in the state were, during the year 1933, owned by the United States Steel Corporation, 100 per cent of all their voting stock being owned by that corporation, which does not operate in this state except through its subsidiaries.

The question…

2Cases cited6 opinions

  1. A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
  2. Supervisors v. United StatesSupreme Court of the United States · 1867
  3. Cliffs Chemical Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1927
  4. Bowen v. City of MinneapolisSupreme Court of Minnesota · 1891
  5. Babcock v. CollinsSupreme Court of Minnesota · 1895

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
  2. Broadhead v. MonaghanMississippi Supreme Court · 1960
  3. State ex rel. Interstate Air-Parts, Inc. v. Minneapolis-St. Paul Metropolitan Airports CommissionSupreme Court of Minnesota · 1947
  4. State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1939
  5. State Ex Rel. Interstate, Etc. v. M.-St. P. M. A.Supreme Court of Minnesota · 1947

2 more not listed; retrieve them via the Exa API.

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