Legal Opinion
State v. Hart Motor Express, Inc.
Supreme Court of Minnesota
Decided December 24, 1964No. 39317PublishedCited by 5 opinions
1Opinion of the Court
Thomas Gallagher, Justice.
Action by the State of Minnesota to collect from defendant, Hart Motor Express, Inc., income taxes for the fiscal year ended June 30, 1953, in the sum of $1,526.37 and interest.
There is no dispute as to defendant’s original obligation for such taxes or the amount thereof; but as a defense to the action defendant asserted that the state did not commence it within the period prescribed in Minn. St. 1957, § 290.49, subds. 7 and 8, 1 and hence was barred from enforcing collection of the taxes described. At the trial the state presented evidence by which it sought to…
2Cases cited4 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Albachten v. BradleySupreme Court of Minnesota · 1942
- BancoKentucky Co.'s Receiver v. National Bank of Kentucky's ReceiverCourt of Appeals of Kentucky (pre-1976) · 1939
- Gorowitz v. BlumensteinNew York Supreme Court · 1944
3Cited by5 opinions
- In Re Gregory A. Lemaire, Debtor. Paul Handeen v. Gregory A. LemaireCourt of Appeals for the Eighth Circuit · 1989
- Matter of Estate of TaylorMontana Supreme Court · 1984
- Collins v. Environmental Systems Co.Court of Appeals for the Eighth Circuit · 1993
- Donald E. Collins and Financial Placements, Inc., a Missouri Corporation v. Environmental Systems Company, a Delaware Corporation, and Melvyn L. Bell. Financial Placements, Inc., a Missouri Corporation v. Environmental Systems Company, a Delaware Corporation, and Melvyn L. BellCourt of Appeals for the Eighth Circuit · 1993
- In Re Gregory A. Lemaire, Debtor. Paul Handeen v. Gregory A. LemaireCourt of Appeals for the Eighth Circuit · 1989