Legal Opinion
Hancock-Nelson Mercantile Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided February 15, 1974No. 44325PublishedCited by 4 opinions
1Opinion of the Court
Scott, Justice.
Certiorari to review an order of the Tax Court affirming the order of the commissioner of taxation which held that wholesale price-list catalogs are not publications within the meaning of Minn. St. 1967, § 297A.25, subd. l(i). We affirm.
The facts are before us by a stipulation entered March 24, 1971:
“I.
“Appellant is a corporation organized and existing under the laws of the State of Minnesota. Its principal business office is located at 807 Hampden Avenue, St. Paul, Minnesota 55114. It holds, and held during the taxable period, Sales and Use Tax Account Number 8089445.
“II.
“Appel…
2Cases cited5 opinions
- Associated Press v. International News ServiceCourt of Appeals for the Second Circuit · 1917
- Tiffany Productions, Inc. v. DewingDistrict Court, D. Maryland · 1931
- Daly v. BeeryNorth Dakota Supreme Court · 1920
- National Geographic Soc. v. Classified Geographic, Inc.District Court, D. Massachusetts · 1939
- Linley v. Citizens National BankSupreme Court of South Carolina · 1918
3Cited by4 opinions
- Statewide Multiple Listing Service, Inc. v. NorbergSupreme Court of Rhode Island · 1978
- TCF Bank Savings FSB v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- United Hardware Distributing Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1979
- Multiple Listing Service of Tucson, Inc. v. City of TucsonCourt of Appeals of Arizona · 1985