Legal Opinion

Mankato Citizens Telephone Co. v. Commissioner of Taxation

Supreme Court of Minnesota

Decided September 30, 1966No. 40053Published

1Opinion of the Court

145 N.W.2d 313 (1966)

MANKATO CITIZENS TELEPHONE COMPANY, Relator,

v.

COMMISSIONER OF TAXATION, Respondent.

No. 40053.

Supreme Court of Minnesota.

September 30, 1966.

Blethen, Ogle, Gage & Krause, Mankato, for relator.

Robert W. Mattson, Atty. Gen., Ralph W. Peterson, Sp. Asst. Atty. Gen., St. Paul, for respondent.

OPINION

NELSON, Justice.

Certiorari to review a decision of the Tax Court affirming an order of the commissioner of taxation.

The relator, Mankato Citizens Telephone Company, is independent and locally owned, with its principal office and central exchange facilities located in Mankato, a city…

2Cases cited21 opinions

  1. Hamilton v. RathboneSupreme Court of the United States · 1899
  2. Mattson v. FlynnSupreme Court of Minnesota · 1944
  3. Mankato Citizens Telephone Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1966
  4. State v. StroscheinSupreme Court of Minnesota · 1906
  5. Judd v. LandinSupreme Court of Minnesota · 1942

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