Legal Opinion
Skelly Oil Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided September 25, 1964No. 39,164, 39,214PublishedCited by 27 opinions
1Opinion of the Court
Nelson, Justice.
Certiorari upon the relation of the commissioner of taxation and Skelly Oil Company, hereinafter referred to as Skelly, to review an order of the Board of Tax Appeals. Skelly contends that said order was in error and not in conformity with law in the following respects: (1) In including in its income apportionable to and subject to tax in Minnesota, a portion of its production income for the years 1951 to 1955; (2) in failing to make provision for deduction of the full amount of Federal income taxes paid by it on the class of income assignable to Minnesota.
Skelly is a Delaware…
2Cases cited16 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- TCI Business Capital, Inc. v. Five Star American Die Casting, LLC, Brian T. FlynnCourt of Appeals of Minnesota · 2017
22 more not listed; retrieve them via the Exa API.