Legal Opinion
Emil Olson, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided May 9, 1980No. 49763PublishedCited by 5 opinions
1Opinion of the Court
SCOTT, Justice.
This appeal was commenced by a petition for a writ of certiorari to review the decision of a three-judge panel of the Minnesota Tax Court which concluded, inter alia, that relator Emil Olson, Inc., violated Minn. Stat. Ch. 297A (1978) by failing to charge and collect a sales tax on six particular transactions. We affirm.
Relator is a corporation engaged in the sand and gravel business. As part of its operation, relator excavates gravel in its virgin state, and then crushes, screens and sizes it for use by contractors in construction. Since the virgin rock varies in size from…
2Cases cited7 opinions
- France Co. v. EvattOhio Supreme Court · 1944
- Commonwealth v. John T. Dyer Quarry Co.Supreme Court of Pennsylvania · 1915
- Cleveland-Cliffs Iron Co. v. GlanderOhio Supreme Court · 1945
- Linwood Stone Products Co. v. State Department of RevenueSupreme Court of Iowa · 1970
- People ex rel. Tomkins Cove Stone Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1916
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3Cited by5 opinions
- Zip Sort, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- U.S. West Material Resources, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1994
- NBZ Enterprises, Inc. v. City of ShakopeeCourt of Appeals of Minnesota · 1992
- Bituminous Roadways, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1982
- Zip Sort, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997