NCR Corp. v. Commissioner of Revenue

KELLEY, Justice.

Relator, NCR Corporation, (NCR) appeals from an order of the Tax Court upholding the Respondent Commissioner of Revenue’s (Commissioner) order which assessed additional corporate taxes against the relator for the years 1977-1981, and dismissed the relator’s constitutional challenges to the statute under which the tax was assessed, Minn.Stat. § 290.19 (1980). We affirm the Tax Court’s order which sustained the Commissioner’s additional assessment, and find the apportionment formula constitutional.

Relator NCR Corporation is a Maryland corporation with its principal place of…