Legal Opinion
State v. Great Northern Railway Co.
Supreme Court of Minnesota
Decided April 24, 1925No. 24,512PublishedCited by 6 opinions
1Opinion of the CourtHolt, J.
The controversy relates to items of income of defendant, a railway company, claimed by the state to be a part of the gross earnings to be treated as such for taxation purposes, but not reported by defendant for the year 1922. The main item is the credit balance in favor of defendant arising out' of the exchange of freight and passenger cars with other carriers, the amount of the tax claimed by the state with penalties being $38,256.40, including some other items of small amounts. The gross earnings tax reported was upon an amount which yielded the state for the year 1922, $1,943,456.17. This…
2Cases cited16 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
- Meyer v. Wells, Fargo & Co.Supreme Court of the United States · 1912
- American Refrigerator Transit Co. v. HallSupreme Court of the United States · 1899
- New York Ex Rel. New York Central & Hudson River Railroad v. MillerSupreme Court of the United States · 1906
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3Cited by6 opinions
- Minneapolis-St. Paul Sanitary District v. City of St. PaulSupreme Court of Minnesota · 1953
- State v. Minneapolis St. Louis Railroad Co.Supreme Court of Minnesota · 1939
- State v. Illinois Central RailroadSupreme Court of Minnesota · 1937
- State v. Illinois Central Railroad Co.Supreme Court of Minnesota · 1939
- Almer Railway Equipment Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1942
1 more not listed; retrieve them via the Exa API.