WESTERN UNION TELEGRAPH CO. v. SPAETH

Nos. 35,218, 35,219, 35,220.

232 Minn. 128 (1950)

WESTERN UNION TELEGRAPH COMPANY v. G. HOWARD SPAETH.

Supreme Court of Minnesota.

October 20, 1950.


Attorney(s) appearing for the Case

J.A.A. Burnquist, Attorney General, and Charles P. Stone, Assistant Attorney General, for appellant.

Coursolle, Preus & Maag, John H. Waters, and Robert C. Barnett, for respondent.


CHRISTIANSON, JUSTICE.

Appeals by defendant, consolidated for review before this court, from judgments entered for plaintiff in three separate actions brought to recover refunds of Minnesota franchise taxes paid by plaintiff to defendant under protest.

In 1949, plaintiff instituted three separate actions in the district court for Ramsey county to secure refunds of franchise taxes and interest paid the commissioner of taxation under Minn. St. 1941, § 290...

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