Elwell v. Tax Commission

The controlling questions on this appeal are, in the main, similar to those treated with in Laabs v. Tax Comm., ante, p. 414, 261 N. W. 404, decided June 4, 1935. The decision in that case rules this appeal. A decision of the supreme court of the United States, Long v. Rockwood, 277 U. S. 142, 48 Sup. Ct. 463, which was subsequently overruled, was followed as the law by the Tax Commission during the period of time (1928 to 1932) intervening between that decision and the decision overruling it. Fox Film Corp. v. Doyal, 286 U. S. 123, 52 Sup. Ct. 546. While the rule of the Rockwood Case was…