HANSON v. COMMISSIONER OF TAXATION

No. 42705.

187 N.W.2d 113 (1971)

George E. HANSON, Relator, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

April 30, 1971.


Attorney(s) appearing for the Case

Perbix, Harvey & Simons, Hopkins, for relator.

Warren Spannaus, Atty. Gen., C. Hamilton Luther and John R. Kenefick, Deputy Attys. Gen., St. Paul, for respondent.

Heard before KNUTSON, C. J., and MURPHY, OTIS, KELLY, and ODDEN, JJ.


OPINION

OTIS, Justice.

This matter is before the court upon a writ of certiorari to review a decision of the Tax Court affirming an order of the commissioner of taxation assessing against relator additional state income taxes for the years 1959 and 1960. The assessments were based on constructive dividends which taxpayer and his wife received arising out of payment of their personal expenses by a family-owned corporation.

Relator asserts (1) that...

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