Legal Opinion
United States Steel Corp. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided February 21, 1975No. 44766PublishedCited by 3 opinions
1Opinion of the Court
Knutson, Justice.*
This case involves a review by certiorari of a decision of the Minnesota Tax Court, holding that relator, United States Steel Corporation, is subject to a sales or use tax on certain purchases made between August 1, 1967, and December 31, 1968, and on the rental of certain property during the same period under leases entered into prior to the enactment of the Minnesota sales and use tax, but for which payments were made after the enactment of such tax.
The statute involved is Minn. St. 1971, § 297A.25, subd. 1(h), which at all times relevant to this action read:
“Subdivision…
2Cases cited9 opinions
- Mankato Citizens Telephone Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1966
- Northwestern Fire & Marine Insurance v. Connecticut Fire InsuranceSupreme Court of Minnesota · 1908
- Oliver Iron Mining Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1956
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973
- Midwestern Press, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Manthey v. Commissioner of RevenueSupreme Court of Minnesota · 1991
- Informatics, Inc. v. LindleyOhio Court of Appeals · 1985
- United States Steel Corp. v. Commissioner of TaxationSupreme Court of Minnesota · 1975