Legal Opinion
Soo Line Railroad v. Commissioner of Revenue
Supreme Court of Minnesota
Decided January 19, 1979No. 48545PublishedCited by 5 opinions
1Opinion of the Court
SCOTT, Justice.
The Commissioner of Revenue of the State of Minnesota petitions this court to review a decision of the Tax Court of Appeals in favor of Soo Line Railroad Company (railroad), wherein it was determined that uncollectable debts of the railroad may be deducted from gross earnings for purposes of computing the gross earnings tax imposed by Minn.St. 295.02. We reverse.
This matter was submitted to the Tax Court on a stipulated set of facts. Both parties adopt the following three findings of the Tax Court as sufficient to frame the legal issue involved in this appeal:
“1. Soo Line…
2Cases cited10 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- In Re Adoption of AndersonSupreme Court of Minnesota · 1951
- Mankato Citizens Telephone Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1966
- State v. United States Express Co.Supreme Court of Minnesota · 1911
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Soo Line Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1985
- Clifford v. HoppeSupreme Court of Minnesota · 1984
- McAfee v. Department of RevenueCourt of Appeals of Minnesota · 1994
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984