Legal Opinion
Crown Iron Works Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided January 25, 1974No. 44209PublishedCited by 9 opinions
1Opinion of the Court
Scott, Justice.
Appeal from a judgment for plaintiff, Crown Iron Works Company (Crown), entitling it to recover $5,565.40 in sales tax paid to the State of Minnesota. We reverse.
Crown manufactures and sells machinery. On April 8, 1967, Crown entered into a contract with Sun Plant Products, Inc., (Sun Plant). Crown agreed to supply Sun Plant with 21 pieces of machinery, to be used for the extraction of oil from sunflower seeds, for the contract price of $189,700. The agreement provided that Crown would supply the plans and drawings for the proper installation of the machinery, the services of…
2Cases cited8 opinions
- Wills v. Investors Bankstocks Corp.New York Court of Appeals · 1931
- Motors Insurance Corporation v. Safeco Insurance Company of AmericaCourt of Appeals of Kentucky (pre-1976) · 1967
- Draper v. Minneapolis-Moline, Inc.Appellate Court of Illinois · 1968
- First National Bank & Trust Co. v. McElmurrayCourt of Appeals of Georgia · 1969
- McPhillips Mfg. Co. v. CurrySupreme Court of Alabama · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- New England Yacht Sales, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Franklin Fibre-Lamitex Corp. v. Director of RevenueSuperior Court of Delaware · 1985
- Color-Ad Packaging, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1988
- United Technical Corp. v. Department of RevenueAppellate Court of Illinois · 1982
- Maverick Motorsports Group, LLC v. Department of RevenueWyoming Supreme Court · 2011
4 more not listed; retrieve them via the Exa API.