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J. A. REED OIL CO. v. COMMISSIONER OF TAXATION

No. 39512.

134 N.W.2d 9 (1965)

J. A. REED OIL CO., Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

March 19, 1965.

Attorney(s) appearing for the Case

Robert W. Mattson, Atty. Gen., Ralph W. Peterson, Sp. Asst. Atty. Gen., St. Paul, for relator.

Clarence O. Holten, James S. Eriksson, Donald O. Wright, Minneapolis, for respondent.

OTIS, Justice.

These proceedings were brought by the commissioner of taxation to review by certiorari a decision of the Board of Tax Appeals that respondent, J. A. Reed Oil Company, is not liable for a 1¢-per-gallon tax on gasoline stored in tanks used by it for retail distribution on July 1, 1963.

The facts are not in dispute. Respondent Reed was at all times pertinent a licensed distributor of gasoline with bulk storage tanks at White Bear Lake, Minnesota...

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