Legal Opinion
Westinghouse Electric Corp. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided December 19, 1986No. CX-86-990PublishedCited by 4 opinions
1Opinion of the Court
YETKA, Justice.
This case comes on appeal from the opinion of the Minnesota Tax Court denying the request of relators, Westinghouse Electric Corporation and Thermo King Corporation, for refund of alleged overpayments made during the years 1972 through 1976. We affirm.
Relator Westinghouse Electric Corporation (Westinghouse) is a Pennsylvania corporation which does business in Minnesota. Relator Thermo King Corporation (Thermo King) is a wholly owned subsidiary of Westinghouse. Thermo King is incorporated in Delaware and has its principal place of business in Minnesota. Westinghouse Electric…
2Cases cited8 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
- Bunge Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 1981
- State v. BiesSupreme Court of Minnesota · 1960
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- NCR Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 1989
- Klein Bancorporation, Inc. v. Commissioner of RevenueCourt of Appeals of Minnesota · 1998
- Lutheran Brotherhood Research Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 2003
- National Can Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 1989