Legal Opinion
Fridlund Securities Co. v. Minnesota Commissioner of Revenue
Supreme Court of Minnesota
Decided October 7, 1988No. Nos. C5-88-240, C8-88-331PublishedCited by 4 opinions
1Opinion of the Court
YETKA, Justice.
Fridlund Securities Company and its sole shareholder, Scott Fridlund (hereinafter referred to together as “taxpayer”) appeal an assessment of a sales tax liability made by the Commissioner of Taxation to the Minnesota Tax Court, which affirmed the tax. We affirm the tax court.
Scott Fridlund is a licensed stockbroker and sole shareholder of Fridlund Securities Company, a Minnesota corporation located in Moorhead, Minnesota. Fridlund Securities Company is a registered broker-dealer and handles transactions involving common stock, mutual funds, money market instruments and…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Gau v. HylandSupreme Court of Minnesota · 1950
- Nagaraja v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Handle With Care, Inc. v. Department of Human ServicesSupreme Court of Minnesota · 1987
- John Miller Co. v. KlovstadNorth Dakota Supreme Court · 1905
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3Cited by4 opinions
- Stelzner v. Commissioner of RevenueSupreme Court of Minnesota · 2001
- Connexus Energy, Relators v. Commissioner of RevenueSupreme Court of Minnesota · 2015
- Interstate Traffic Signs, Inc. v. CommissionerSupreme Court of Minnesota · 2014
- State v. SamCourt of Appeals of Minnesota · 2017