Legal Opinion
Associated Food Services, Inc. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided February 8, 1974No. 44310-44314PublishedCited by 10 opinions
1Opinion of the Court
Scott, Justice.
Plaintiff Minnesota Automatic Merchandising Council commenced a declaratory judgment action in Ramsey County District Court against the State, the commissioner of taxation, and the director of the Sales and Use Tax Division of the Department of Taxation. Associated Food Services, Inc,, ARA Service of Minnesota, Inc., Automatic Vending Service of Duluth, Inc., and SirVend, Inc., pursuant to Minn. St. 297A.35, each appealed to the same court from a denial of a refund of sales taxes by the commissioner. For purposes of clarity, all of the parties bringing these actions will…
2Cases cited4 opinions
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Winslow-Spacarb, Inc. v. EvattOhio Supreme Court · 1945
- Calvert v. Canteen CompanyTexas Supreme Court · 1963
- State v. ComerSupreme Court of Minnesota · 1940
3Cited by10 opinions
- Canteen Corp. v. Department of RevenueIllinois Supreme Court · 1988
- CRH Catering Co., Inc. v. Com. of Pa.Commonwealth Court of Pennsylvania · 1987
- Seiler Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981
- CRH Catering Co., Inc. v. Com. of Pa.Commonwealth Court of Pennsylvania · 1988
- Minnesota Automatic Merchandising Council v. SalomoneSupreme Court of Minnesota · 2004
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