Minnesota Tribune Co. v. Commissioner of Taxation

Thomas Gallagher, Justice.

Certiorari on the relation of Minnesota Tribune Company, a, Minnesota corporation, successor by merger in 1943 to Mutual Holding Company, a Delaware corporation, to review a decision of the board of tax appeals affirming an order of the commissioner of taxation determining additional tax liability of Mutual Holding Company in the sum of $2,862 for the taxable year ending December 31, 1941.

For convenience, Minnesota Tribune Company for the period prior to its merger with Mutual Holding Company will be referred to as Tribune and subsequent to such merger as relator,…