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...

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