Legal Opinion
Maurice L. Rothschild & Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided February 5, 1965No. 39284PublishedCited by 11 opinions
1Opinion of the Court
Frank T. Gallagher, C.
Certiorari to review a decision of the Board of Tax Appeals affirming an order of respondent, the commissioner of taxation, assessing additional income and franchise tax against relator-taxpayer, Maurice L. Rothschild & Company, for the fiscal year ending January 31, 1956.
The relief sought by taxpayer is a reversal of an order of the board in effect denying taxpayer permission to file its Minnesota income tax return for said year on the basis of separate accounting method.
This case is concerned with the taxability as corporate income of certain insurance recoveries…
2Cases cited6 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Skelly Oil Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1964
- Western Auto Supply Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1955
- State Tax Commission v. John H. Breck, Inc.Massachusetts Supreme Judicial Court · 1957
- Crane Co. v. CarsonTennessee Supreme Court · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Federal Insurance Company v. PrestemonSupreme Court of Minnesota · 1967
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Bunge Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 1981
- Matter of Income Tax Protest of AshlandSupreme Court of Oklahoma · 1988
- Handlery v. Franchise Tax BoardCalifornia Court of Appeal · 1972
6 more not listed; retrieve them via the Exa API.