Legal Opinion
Cargill, Inc. v. Spaeth
Supreme Court of Minnesota
Decided July 9, 1943No. Nos. 33,481, 33,482, 33,483PublishedCited by 15 opinions
1Opinion of the Court
Peterson, Justice.
Three writs of certiorari to review as many decisions of the board of tax appeals affirming determinations of the commissioner of taxation that the taxpayers were liable for deficiency income taxes upon certain dividends and interest not assigned by them in their tax returns to the state of Minnesota.
Numbers 33481 and 33482
Taxpayer Cargill, Incorporated
These cases involve taxes for the periods from December 1, 1936, to December 31, 1936, and for the entire year 1937.
Cargill, Incorporated, was organized under the laws of Delaware, where it maintains a statutory office for the…
2Cases cited21 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Southern Pacific Co. v. McColganCalifornia Court of Appeal · 1945
- The Maytag Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- Miller v. Commissioner of TaxationSupreme Court of Minnesota · 1953
10 more not listed; retrieve them via the Exa API.