BOLIER v. COMMISSIONER OF TAXATION

No. 35,242.

233 Minn. 72 (1951)

ARTHUR N. BOLIER v. COMMISSIONER OF TAXATION.

Supreme Court of Minnesota.

January 26, 1951.


Attorney(s) appearing for the Case

J.A.A. Burnquist, Attorney General, and Joseph S. Abdnor, Special Assistant Attorney General, for relator.

Frank J. Collins and E.E. Ranta, for respondent.


CHRISTIANSON, JUSTICE.

Certiorari to review an order of the board of tax appeals reversing an order of the commissioner of taxation.

Respondent, Arthur N. Bolier, is a resident of this state and since 1942 has been engaged primarily in the road-contracting business. On June 9, 1942, he entered into a negotiated contract with the federal government for the construction of a portion of the Alaska-Canada highway between Fort St. John, British Columbia, and Fort...

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