Legal Opinion
CC LEASING CORPORATION v. County of Hennepin
Supreme Court of Minnesota
Decided July 20, 1973No. 43710PublishedCited by 2 opinions
1Opinion of the Court
Todd, Justice.
Petitioner, CC Leasing Corporation, and complainant in intervention, Soo Line Railroad Company, appeal from a judgment of the Hennepin County District Court determining that petitioner owes personal property taxes payable in the years 1969, 1970, and 1971 on certain computers which petitioner has leased to intervenor. The issue raised on appeal is whether a gross earnings tax imposed upon intervenor precludes an assessment for personal property taxes against the property owned by petitioner but leased to intervenor. We reverse.
Petitioner leased certain computer equipment to…
2Cases cited11 opinions
- Western Union Telegraph Co. v. SpaethSupreme Court of Minnesota · 1950
- Transport Leasing Corporation v. StateSupreme Court of Minnesota · 1972
- Milwaukee Motor Transportation Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1971
- State v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1883
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
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3Cited by2 opinions
- CC Leasing Corp. v. County of HennepinSupreme Court of Minnesota · 1975
- Hewitt v. City of MontroseCourt of Appeals of Minnesota · 1992