Legal Opinion
Mondale v. Commissioner of Taxation
Supreme Court of Minnesota
Decided June 22, 1962No. 38,546, 38,547PublishedCited by 10 opinions
1Opinion of the Court
Knutson, Chief Justice.
Certiorari to review a decision of the Board of Tax Appeals dismissing an appeal of the attorney general.
This consolidated appeal involves two separate cases, but the legal issue which is determinative of both is the same so we will refer to only one case throughout this opinion. The facts are not in dispute.
On November 1, 1960, the commissioner of taxation made an order determining the true and full value of the flight property of Western Airlines, Inc., for the year 1960 and determined the amount of tax due the State of Minnesota under apportionment pursuant to Minn.…
2Cases cited10 opinions
- Village of Aurora v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Faricy v. St. Paul Investment & Savings SocietySupreme Court of Minnesota · 1910
- American Railway Express Co. v. HolmSupreme Court of Minnesota · 1926
- State v. Oliver Iron Mining Co.Supreme Court of Minnesota · 1936
- State Ex Rel. Bergin v. FitzsimmonsSupreme Court of Minnesota · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Matter of Trust Created by HillCourt of Appeals of Minnesota · 1993
- Apple Valley Red-E-Mix, Inc. v. State Ex Rel. Department of Public SafetySupreme Court of Minnesota · 1984
- Kearns v. Julette Originals Dress Co.Supreme Court of Minnesota · 1964
- Arizona Real Estate Department v. Arizona Land Title & Trust Co.Court of Appeals of Arizona · 1968
- Dumont v. Commissioner of TaxationSupreme Court of Minnesota · 1967
5 more not listed; retrieve them via the Exa API.