Legal Opinion
State v. Pequot Rural Telephone Co.
Supreme Court of Minnesota
Decided March 31, 1933No. 29,352PublishedCited by 5 opinions
1Opinion of the Court
WILSON, Chief Justice.
Defendant appealed from a judgment entered in a proceeding for the enforcement of real estate taxes on an ad valorem basis for the years 1928 and 1929. As a telephone company it pays a gross earnings tax “in lieu of all other taxes.” Defendant paid a gross earnings tax for the years 1928 and 1929. The controlling question before us is whether the real estate involved is used for telephone purposes within the spirit and intent of the gross earnings tax statute, which is G. S. 1923 (1 Mason, 1927) § 2286.
Defendant’s principal place of business and exchange is at Pequot. It…
2Cases cited8 opinions
- State ex rel. Minnesota Transfer Railway Co. v. District CourtSupreme Court of Minnesota · 1897
- State v. Twin City Telephone Co.Supreme Court of Minnesota · 1908
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1901
- Terminal Warehouse Co. v. City of MilwaukeeWisconsin Supreme Court · 1931
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1905
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Smith v. Northern Pacific Railway Co.Washington Supreme Court · 1941
- In Re Disbarment of I. A. ChmelikSupreme Court of Minnesota · 1938
- State v. Title Insurance Co.Supreme Court of Minnesota · 1936
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949