Legal Opinion
Hutchinson Technology, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided June 9, 2005No. A04-1245, A04-1247PublishedCited by 44 opinions
1Opinion of the Court
OPINION
ANDERSON, RUSSELL A., Justice.
This case involves claims for refund of Minnesota corporate franchise taxes paid by Hutchinson Technology, Inc. (HTI) for tax years 1995' through 1999, based on its relationship and transactions with its wholly-owned foreign subsidiary, HTI Export, Ltd. (Export). The refund claims are based on HTI’s assertion of eligibility for (1) a subtraction in calculating its net income of “royalties, fees, or other like income” accrued or received by HTI from Export, Minn.Stat. § 290.01, subd. 19d(ll) (1998) 1 (the “fees subtraction”); and (2) a deduction from HTI’s…
2Cases cited23 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
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3Cited by44 opinions
- Corban v. Chesapeake Exploration, L.L.C., Et Al.Ohio Supreme Court · 2016
- In Re the Welfare of J.B.Supreme Court of Minnesota · 2010
- Integrity Floorcovering, Inc. v. Broan-Nutone, LLCCourt of Appeals for the Eighth Circuit · 2008
- Southern Minnesota Beet Sugar Coop v. County of RenvilleSupreme Court of Minnesota · 2007
- State v. HeigesSupreme Court of Minnesota · 2011
39 more not listed; retrieve them via the Exa API.