Legal Opinion
State v. Great Northern Railway Co.
Supreme Court of Minnesota
Decided November 14, 1924No. 23,542PublishedCited by 10 opinions
1Opinion of the CourtDibell, J.
This is an action to recover taxes upon earnings of the defendant Great Northern Railway Company from 1901 to 1912, inclusive. The state claims that the defendant when it made its report to the State Tax Commission omitted a portion of its gross earnings. By this action it seeks to recover taxes thereon.
The term “gross earnings” means “all earnings on business beginning and ending within the state, and a proportion, based upon the proportion of the mileage within the state to the entire mileage over which such business is done, of the earnings on all interstate business passing through, into…
2Cases cited23 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Northern Securities Co. v. United StatesSupreme Court of the United States · 1904
- Pearsall v. Great Northern Railway Co.Supreme Court of the United States · 1896
- United States v. Lehigh Valley RailroadSupreme Court of the United States · 1911
- United States v. Delaware, Lackawanna & Western RailroadSupreme Court of the United States · 1915
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- Great Northern Railway Co. v. MinnesotaSupreme Court of the United States · 1929
- Bowers v. Grand International Brotherhood of Locomotive EngineersSupreme Court of Minnesota · 1933
- In Re Estate of KennedySupreme Court of Minnesota · 1932
- State v. Illinois Central Railroad Co.Supreme Court of Minnesota · 1939
5 more not listed; retrieve them via the Exa API.