Legal Opinion
Bituminous Roadways, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided April 30, 1982No. 81-573PublishedCited by 4 opinions
1Opinion of the Court
TODD, Justice.
This appeal arises from two orders of the Commissioner of Revenue which assessed to the appellant, Bituminous Roadways, Inc. (BRI), a total of $40,646.90 in additional use tax. Both orders were appealed and were heard together in the Minnesota Tax Court. By order of April 7, 1981, the Tax Court affirmed the assessments made by the Commissioner, subject to certain modifications not relevant to this appeal. BRI commenced this appeal by a petition for a writ of certiorari to review the decision of the Tax Court. We affirm.
The facts of this case are not disputed. Appellant BRI is in…
2Cases cited3 opinions
- Commissioner of Revenue v. Safco Products Co.Supreme Court of Minnesota · 1978
- County of Hennepin v. StateSupreme Court of Minnesota · 1978
- Emil Olson, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1980
3Cited by4 opinions
- Great Lakes Gas Transmission L.P. v. CommissionerSupreme Court of Minnesota · 2002
- Bluestone Paving, Inc. v. Tax CommissionerWest Virginia Supreme Court · 2003
- BLUESTONE PAVING v. Tax Com'r of StateWest Virginia Supreme Court · 2003
- Black Photo U.S.A., Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1993