Legal Opinion
State v. Minneapolis & St. Louis Railway Co.
Supreme Court of Minnesota
Decided December 31, 1959No. 37,813PublishedCited by 6 opinions
1Opinion of the Court
Matson, Justice.
Defendant railroad appeals from a judgment in favor of the state for unpaid gross earnings taxes in the sum of $15,129.17, plus 10-percent statutory penalties, and a further statutory percent penalty on the unpaid tax.
This action was brought pursuant to M. S. A. 295.02 and 295.04 to recover unpaid gross earnings taxes for the years 1954 and 1955. Defendant denies liability for the gross earnings taxes in question on the ground that they relate solely to gross earnings derived, not from property owned or operated by defendant railroad, but from property owned and operated by an…
2Cases cited22 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
- Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- Pullman Co. v. RichardsonSupreme Court of the United States · 1923
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- OGDEN UNION RAILWAY AND DEPOT COMPANY v. State Tax CommissionUtah Supreme Court · 1964
- Soo Line Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1985
- Soo Line Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1979
- CC LEASING CORPORATION v. County of HennepinSupreme Court of Minnesota · 1973
1 more not listed; retrieve them via the Exa API.