Legal Opinion
Duluth-Superior Dredging Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided May 5, 1944No. 33,743PublishedCited by 11 opinions
1Opinion of the Court
Youngdahl, Justice.
Certiorari upon the relation of Duluth-Superior Dredging Company to review a decision of the board of tax appeals affirming an order of the commissioner of taxation assessing against relator a deficiency in income tax of $832.21, plus interest thereon, for the year 1939.
A stipulation by the parties embodies the following pertinent facts: Relator, a Minnesota corporation engaged in the business of dredging, received during the calendar year 1939 income properly assignable to.Minnesota of $28,981.22. In the same year it received under a dredging contract performed wholly…
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
- Miller v. Commissioner of TaxationSupreme Court of Minnesota · 1953
- Oliver Iron Mining Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1956
6 more not listed; retrieve them via the Exa API.