Legal Opinion

W. R. Stephens Co. v. Haveland

Supreme Court of Minnesota

Decided May 2, 1952No. 35,589, 35,627PublishedCited by 1 opinion

1Opinion of the Court

Thomas Gallagher, Justice.

Action against the taxing authorities of Ramsey county for a declaratory judgment determining the rights and obligations of plaintiff under M. S. A. c. 168.

Plaintiff is a dealer in new and unused motor vehicles with a place of business in St. Paul. On May 1, 1950, it had in its possession, solely for the purpose of sale to its customers, 11 new Buick automobiles, hereinafter referred to as items Nos. 1 to 11.

Between April 21, and April 28, 1950, plaintiff, in its own name, listed and registered with the secretary of state, paid the license fees, and obtained license…

2Cases cited6 opinions

  1. Nordling v. Ford Motor Co.Supreme Court of Minnesota · 1950
  2. Commonwealth v. PattersonMassachusetts Supreme Judicial Court · 1885
  3. Stabs v. City of TowerSupreme Court of Minnesota · 1949
  4. Treolo v. Iroquois Auto Insurance UnderwritersIllinois Supreme Court · 1932
  5. Maringer v. Bankers Indemnity InsuranceAppellate Court of Illinois · 1937

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. City of Ramsey v. Amusement Center, Inc.Court of Appeals of Minnesota · 1993

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