Hall Hardware Co. v. Gage

Julius J. Olson, Justice.

Both plaintiffs are domestic corporations. They brought suit to have a portion of the state income tax statute construed, L. 1933, c. 405, § 18 (3 Mason Minn. St. 1934 Supp. § 2394-13) pursuant to the provisions of the uniform declaratory judgments act, L. 1933, c. 286 (3 Mason Minn. St. 1934 Supp. §§ 9455-1 to 9455-16, inclusive). As the facts determinative of result are the same in both cases, the only difference being amount involved, we shall discuss only the first case, that of Hall Hardware Company.

This plaintiff over a period of many years has been organized…