Legal Opinion
Marshall-Wells Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided August 10, 1945No. Nos. 33,928, 33,929PublishedCited by 8 opinions
1Opinion of the Court
Thomas Gallagher, Justice.
On July 9, 1942, the commissioner of taxation assessed against relator, Marshall-Wells Company, a New Jersey corporation, additional taxes, under the Minnesota income and franchise tax act, amounting to $16,348.42 for the year 1938 and $15,441.91 for the year 1939. The commissioner’s orders were subsequently affirmed by the board of tax appeals on August 15, 1944, and are before us now upon writs of certiorari issued September 1, 1944.
It is not disputed that relator is subject to the franchise tax specified in Minn. St. 1941, § 290.02 (Mason St. 1940 Supp. § 2394-2),…
2Cases cited25 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Tulee v. WashingtonSupreme Court of the United States · 1942
20 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Skelly Oil Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1964
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- Gay v. Bessemer Properties, Inc.Supreme Court of Florida · 1947
3 more not listed; retrieve them via the Exa API.