Legal Opinion
Great Lakes Pipe Line Co. v. Commissioner of Taxation
Supreme Court of Minnesota
Decided November 12, 1965No. 39781PublishedCited by 30 opinions
1Opinion of the Court
Nelson, Justice.
Certiorari on the relation of the commissioner of taxation to review a decision of the Board of Tax Appeals. Five orders issued by the commissioner imposing additional income taxes for the years 1955 through 1959 were appealed to the board by the respondent taxpayer, Great Lakes Pipe Line Company, and there consolidated for trial and decision since the issues arising out of the orders were the same. The board reversed all of the orders.
Respondent is a Delaware corporation with its general and supervisory offices located in Kansas City, Missouri. It is engaged as a common…
2Cases cited14 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- In Re Petition of S. R. A., Inc.Supreme Court of Minnesota · 1942
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Montana Department of Revenue v. American Smelting & Refining Co.Montana Supreme Court · 1977
- Xerox Corp. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1981
- Champion International Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
25 more not listed; retrieve them via the Exa API.