Legal Opinion

Reuben L. Anderson-Cherne, Inc. v. Commissioner of Taxation

Supreme Court of Minnesota

Decided February 14, 1975No. 44816PublishedCited by 16 opinions

1Opinion of the Court

Knutson, Justice. *

Certiorari on the relation of Reuben L. Anderson-Cherne, Inc., to review an order of the Minnesota Tax Court denying relator’s application for a refund of taxes paid pursuant to Minn. St. 1971, § 290.02, for the years 1968, 1969, and 1970.

The following facts have been stipulated:

“I.
“Appellant Reuben L. Anderson-Cherne, Inc. is a Minnesota corporation engaged in the business of mechanical contracting. Its principal office is in Minneapolis, Minnesota.
“II.
“During the fiscal year ended March 31, 1968, Appellant received interest income from United States Treasury notes and…

2Cases cited8 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
  3. Werner MacHine Co. v. Director of Division of TaxationSupreme Court of the United States · 1956
  4. Northwestern Mutual Life Insurance v. WisconsinSupreme Court of the United States · 1928
  5. Western Union Telegraph Co. v. SpaethSupreme Court of Minnesota · 1950

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

3Cited by16 opinions

  1. Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
  2. State v. ColschSupreme Court of Minnesota · 1979
  3. In Re LTV Steel Co., Inc.United States Bankruptcy Court, N.D. Ohio · 2001
  4. Commissioner of Revenue v. Massachusetts Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1981
  5. Cambridge State Bank v. RoemerSupreme Court of Minnesota · 1990

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

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