Legal Opinion
Oliver Iron Mining Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided March 23, 1956No. 36,549PublishedCited by 21 opinions
1Opinion of the Court
Nelson, Justice.
The case before us concerns the administration of the occupation tax on mining of iron ore in Minnesota under M. S. A. c. 298 and the method of assessment against the Oliver Iron Mining Company for the year 1946. The Oliver Iron Mining Company, respondent herein, will hereinafter be referred to as the taxpayer; the commissioner of taxation, relator herein, as the commissioner; and the Board of Tax Appeals as the board.
The occupation tax returns involved here were filed by taxpayer and thereafter a hearing was held before the commissioner at which many of the issues later…
2Cases cited17 opinions
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- State Ex Rel. Ball v. McPheeWisconsin Supreme Court · 1959
- Matter of LinehanSupreme Court of Minnesota · 1996
- Mankato Citizens Telephone Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1966
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
16 more not listed; retrieve them via the Exa API.