Legal Opinion
Lutheran Brotherhood Research Corp. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided February 6, 2003No. CX-02-1097PublishedCited by 4 opinions
1Opinion of the Court
OPINION
HANSON, Justice.
Relator Lutheran Brotherhood Research Corporation (LBR) filed corporate franchise tax returns for the tax years 1992, 1993 and 1994 which attributed to Minnesota 100 percent of the fees collected by LBR and its wholly-owned subsidiary, Lutheran Brotherhood Securities (LBS), based on the location of the mutual funds that paid those fees. Subsequently, LBR filed amended returns claiming refunds by attributing to Minnesota only between 12 and 30 percent of the fees, based on the percentage of mutual fund investors who were located in Minnesota. LBR argued that this…
2Cases cited9 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Miller Brewing Co. v. StateSupreme Court of Minnesota · 1979
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3Cited by4 opinions
- Minnesota Automatic Merchandising Council v. SalomoneSupreme Court of Minnesota · 2004
- Minnesota Automatic Merchandising Council v. SmithCourt of Appeals of Minnesota · 2003
- Humana MarketPoint, Inc., Relator, vs. Commissioner of Revenue, RespondentSupreme Court of Minnesota · 2025
- Synthes USA HQ v. Commonwealth, Aplt.Supreme Court of Pennsylvania · 2023