Montgomery Ward & Co. v. Commissioner of Taxation

Henry M. Gallagher, Chibe Justice.

Relator,, which will hereinafter be referred to as taxpayer, is an Illinois corporation engaged in the general merchandising business. It owns and operates stores in Minnesota and in other states. On July 29, 1942, respondent, the commissioner of taxation for Minnesota, entered an order determining taxpayer’s income tax liability for the year ending January 31, 1939, to be $75,606.69, and determining an additional income tax to be owing by the taxpayer in the sum of $4,410.03 plus interest in the sum of $870.98. Taxpayer appealed from this order to the board…