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WESTERN AUTO SUPPLY CO. v. COMMISSIONER OF TAXATION

No. 36,340.

245 Minn. 346 (1955)

WESTERN AUTO SUPPLY COMPANY v. COMMISSIONER OF TAXATION.

Supreme Court of Minnesota.

August 5, 1955.

Attorney(s) appearing for the Case

J. Neil Morton, B.C. Hart, and Briggs, Gilbert, Morton, Kyle & Macartney, for relator.

Miles Lord, Attorney General, and Joseph S. Abdnor and George R. Johnson, Assistant Attorneys General, for respondent.

NELSON, JUSTICE.

The relator and taxpayer filed its income and franchise tax return for the year 1947 according to a separate accounting system previously used by it. The commissioner of taxation for the state of Minnesota issued a deficiency letter on August 3, 1951, and an order on August 31, 1951, in which he disallowed the taxpayer's accounting method and assessed a deficiency for 1947. An appeal was taken from this...

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