Legal Opinion
Charles W. Sexton Co. v. Hatfield
Supreme Court of Minnesota
Decided July 6, 1962No. 38,497PublishedCited by 20 opinions
1Opinion of the Court
Murphy, Justice.
This is an appeal from a judgment entered in the district court by which the Charles W. Sexton Company, the plaintiff, was awarded a refund of income taxes for the years 1948, 1950, 1951, and 1952. The issue before us involves an interpretation of Minn. St. 290.02 and 290.17(1). The latter provision assigns to this state for taxation the entire income of resident taxpayers from compensation for the performance of “personal or professional services.” The plaintiff, a Minnesota corporation, is engaged in business as a general insurance agency. Its income is derived from…
2Cases cited12 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
- American Railway Express Co. v. HolmSupreme Court of Minnesota · 1926
- Independent-Consolidated School District No. 27 v. WaldronSupreme Court of Minnesota · 1954
- Fennell v. South Carolina Tax CommissionSupreme Court of South Carolina · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Frank's Nursery Sales, Inc. v. City of RosevilleSupreme Court of Minnesota · 1980
- Chanhassen Estates Residents Ass'n v. City of ChanhassenSupreme Court of Minnesota · 1984
- Northland Country Club v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- Apple Valley Red-E-Mix, Inc. v. State Ex Rel. Department of Public SafetySupreme Court of Minnesota · 1984
- Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
15 more not listed; retrieve them via the Exa API.