Legal Opinion
Zimpro, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided November 4, 1983No. C9-82-1071PublishedCited by 4 opinions
1Opinion of the Court
AMDAHL, Chief Justice.
This case arises out of the purchase of sewage treatment equipment by the Metropolitan Waste Control Commission (hereinafter MWCC). We previously remanded this case to the district court to make additional findings of fact. See Zimpro, Inc. v. Commissioner of Revenue, 308 N.W.2d 809, 811 (Minn.1981).
On October 11, 1978, respondent Zimpro brought Zimpro I, a declaratory judgment action, seeking a determination that respondent’s sale of sewage treatment equipment was a retail sale of personal property under Minnesota Statutes chapter 297A. The Ramsey County District Court…
2Cases cited7 opinions
- Wisconsin Department of Revenue v. A. O. Smith Harvestore Products, Inc.Wisconsin Supreme Court · 1976
- Premonstratensian Fathers v. Badger Mutual InsuranceWisconsin Supreme Court · 1970
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973
- Corbin v. Commissioner of RevenueSupreme Court of Minnesota · 1976
- County of Hennepin v. StateSupreme Court of Minnesota · 1978
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3Cited by4 opinions
- Griffin Pipe Products Co., Inc. Vs. The Board Of Review Of The County Of Pottawattamie, Robert Know, ChairpersonSupreme Court of Iowa · 2010
- Acton Construction Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1986
- M.A. Mortenson Co. v. Minnesota Commissioner of RevenueCourt of Appeals of Minnesota · 1991
- Commissioner of Revenue, Relator v. Dahmes Stainless, Inc.Supreme Court of Minnesota · 2016