Legal Opinion
Bunge Corp. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided May 15, 1981No. 51202PublishedCited by 27 opinions
1Opinion of the Court
PETERSON, Justice.
This appeal concerns the effect, under Minnesota income tax law, of transactions between relator Bunge Corporation (hereafter Bunge) and its subsidiary, relator Bunge Export Corporation (hereafter Bunge Export), a corporation qualified as a Domestic International Sales Corporation (DISC) under federal law. Respondent Commissioner of Revenue issued an order disallowing deductions for commissions and interest paid by Bunge to Bunge Export for the years 1973 through 1976. The tax court determined that commission payments made by the parent corporation to the DISC were not…
2Cases cited11 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- American Power & Light Co. v. Securities & Exchange CommissionSupreme Court of the United States · 1946
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Consumer Protection Division Office of the Attorney General v. Consumer Publishing Co.Court of Appeals of Maryland · 1985
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Matter of Hibbing Taconite Co.Court of Appeals of Minnesota · 1988
- Application of Crown CoCo, Inc.Court of Appeals of Minnesota · 1990
- Reserve Life Insurance Co. v. Commissioner of CommerceCourt of Appeals of Minnesota · 1987
22 more not listed; retrieve them via the Exa API.