Legal Opinion
Grain Belt Breweries, Inc. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided June 18, 1976No. 45838PublishedCited by 1 opinion
1Opinion of the Court
Scott, Justice.
The taxpayer, Grain Belt Breweries, Inc., petitioned for a writ of certiorari to review an affirmance by the Tax Court of an assessment of additional income taxes by the commissioner of taxation (now commissioner of revenue). We granted certiorari and hereby affirm.
Both parties adopted the following findings of fact of the Tax Court:
“1. Appellant is a corporation organized under the laws of the State of Minnesota. Its principal office is located in Minneapolis, Minnesota. During the years in question it also operated a brewery in Omaha, Nebraska.
“2. For the years 1967, 1968 and…
2Cases cited9 opinions
- Cheney Bros. Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1916
- The Maytag Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
- Tonka Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1969
- State v. Northwestern States Portland Cement Co.Supreme Court of Minnesota · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Olympia Brewing Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1982