Legal Opinion
Railway Express Agency, Inc. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided February 20, 1976No. 45434PublishedCited by 3 opinions
1Opinion of the Court
Yetka, Justice.
Certiorari to the Tax Court to review its order entered October 10, 1974, granting taxpayer’s requested relief. Respondent-taxpayer, Railway Express Agency, Inc. (REA), an express company within the meaning of Minn. St. 295.01, subd. 4, petitioned the commissioner of taxation to review the assessment of 1970 real estate taxes against a tract of land in which it claimed a leasehold interest and to determine the tract was exempt from taxation. The requested relief was denied and REA appealed to the Tax Court, which reversed the commissioner. We reverse the Tax Court.
On November…
2Cases cited9 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- Target Stores, Inc. v. Twin Plaza Co.Supreme Court of Minnesota · 1967
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1900
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3Cited by3 opinions
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Levitz Furniture Co. v. Continental EquitiesDistrict Court of Appeal of Florida · 1982
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984