Wiik v. Department of Taxation

The material facts on this appeal are the following. Since 1934 the respondent A. I. Wiik resided in Minnesota and has been employed as an estimator and superintendent of construction by the Ring Construction Company (hereinafter called “Ring”) of Minneapolis. Up to April 1, 1942, this employer paid Wiik $200 per month plus ten per cent of the net profits made by his employer’s performance of its contracts for construction work on which Wiik made estimates and superintended the work. In March, 1942, after Wiik had estimated for Ring the cost of its execution of certain construction work at…