E. F. JOHNSON CO. v. COMMISSIONER OF TAXATION

No. 44675.

224 N.W.2d 150 (1974)

E. F. JOHNSON COMPANY, Respondent, v. COMMISSIONER OF TAXATION, Appellant.

Supreme Court of Minnesota.

Rehearing Denied January 6, 1975.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., Dept. of Revenue, St. Paul, for appellant.

Dorsey, Marquart, Windhorst, West & Halladay and Robert J. Johnson, John W. Windhorst, Jr., and Nicky R. Hay, Minneapolis, for respondent.

Heard before SHERAN, C. J., and ROGOSHESKE, PETERSON, MacLAUGHLIN and SCOTT, JJ., and considered and decided by the court en banc.


SCOTT, Justice.

This is an appeal by defendant commissioner of taxation from an order of the Waseca County District Court. Plaintiff, E. F. Johnson Company, is a Minnesota corporation with its only business office and place of manufacture in Waseca, Minnesota. For the period from 1961-1963, plaintiff assigned all of its income to the state of Minnesota. In 1965, it filed claims for refunds for those years on the basis that since it had carried on its business within...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases