Republic Insurance Co. v. Commissioner of Taxation

138 N.W.2d 776 (1965)

REPUBLIC INSURANCE COMPANY and Vanguard Insurance Company, Respondents,

v.

COMMISSIONER OF TAXATION, Relator.

No. 39546.

Supreme Court of Minnesota.

September 24, 1965.

Rehearing Denied December 17, 1965.

Robert W. Mattson, Atty. Gen., Jerome J. Sicora, Asst. Atty. Gen., St. Paul, for relator.

W. H. Oppenheimer, St. Paul, for respondents.

Thomas C. Lynch, Atty. Gen. of California, Harold B. Haas, Asst. Atty. Gen., San Francisco, Cal., amici curiae.

MURPHY, Justice.

Certiorari to review an order of the Board of Tax Appeals reversing an order of the commissioner of taxation denying…