Legal Opinion
The Pullman Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided January 4, 1947No. Nos. 33,977, 33,978, 33,979PublishedCited by 9 opinions
1Opinion of the Court
1 Reported in 25 N.W.2d 838. This matter, which has come to the writer by reassignment, involves demands for refund of franchise taxes paid by relator, The Pullman Company, for the years 1934, 1936, and 1937. Such taxes were paid under and pursuant to L. 1933, c. 405, § 2. The amounts thus paid and refunds of which are here sought are $154.30 for 1934, $1,279.90 for 1936, and $1,829.73 plus interest of $380.64 for 1937.
Proceedings to secure refunds in all the cases were had before the commissioner of taxation, and, upon denial of the relief sought, appeal was taken to the board of tax…
2Cases cited23 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
- Wilmington Railroad v. Reid, SheriffSupreme Court of the United States · 1872
- Hopkins v. Southern California Telephone Co.Supreme Court of the United States · 1928
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Western Union Telegraph Co. v. SpaethSupreme Court of Minnesota · 1950
- Milwaukee Motor Transportation Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1971
- In Re LTV Steel Co., Inc.United States Bankruptcy Court, N.D. Ohio · 2001
- Reuben L. Anderson-Cherne, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1975
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
4 more not listed; retrieve them via the Exa API.