Western Auto Supply Co. v. Commissioner of Taxation

Nelson, Justice.

The relator and taxpayer filed its income and franchise tax return for the year 1947 according to a separate accounting system previously used by it. The commissioner of taxation for the state of Minnesota issued a deficiency letter on August 3,1951, and an order on August 31, 1951, in which he disallowed the taxpayer’s accounting method and assessed a deficiency for 1947. An appeal was taken from this order to the state board of tax appeals, which affirmed the commissioner’s decision to disallow the taxpayer’s separate accounting system and to assess the tax on the basis of…