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REUBEN L. ANDERSON-CHERNE, INC. v. HATFIELD

No. 40549.

158 N.W.2d 840 (1967)

REUBEN L. ANDERSON-CHERNE, INC., Appellant, v. Rolland F. HATFIELD, Commissioner of Taxation of Minnesota, Respondent.

Supreme Court of Minnesota.

On Rehearing May 24, 1968.

Attorney(s) appearing for the Case

Lewis L. Anderson, St. Paul, for appellant.

Hayner N. Larson, Robert J. Christianson and Jack Gage, Minneapolis, amici curiae.

Douglas M. Head, Atty. Gen., Jerome J. Sicora, Asst. Atty. Gen., Don G. Paterick, Spec. Asst. Atty. Gen., St. Paul, for respondent.

OPINION

OTIS, Justice.

This is an action by which plaintiff seeks to recover a refund of $4,126.97 for Minnesota income taxes paid in the year 1960. It is the taxpayer's claim that a loss which it reported in the year 1963, carried back and applied as a deduction to income reported for 1960, results in a reduction in the 1960 tax from $6,416.18 to $2,289.21. The issue is whether Minn.St. 290.095, subd. 4(h), requires that Federal income taxes paid for the...

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