Geery v. Minnesota Tax Commission

Loking, Justice.

This case comes to the writer on reassignment. It is a suit to recover income tax paid to the state of Minnesota under protest for the year 1933. The tax commission demurred to the complaint, and the trial court overruled the demurrer but certified that the question was important and doubtful. This appeal followed.

During the year 1933 the plaintiff was governor of the Federal Reserve Bank of Minneapolis. He filed a return for the year 1933 with the tax commission under the provisions of the Minnesota income tax law, which is L. 1933, c. 405, 3’ Mason Minn. St. 1936 Supp. §§…