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TYLER LUMBER COMPANY v. LOGAN

No. 43286.

195 N.W.2d 818 (1972)

TYLER LUMBER COMPANY, Appellant, v. Rufus T. LOGAN, Commissioner of Taxation, Respondent.

Supreme Court of Minnesota.

March 17, 1972.

Attorney(s) appearing for the Case

Wiese & Cox, Minneapolis, for appellant.

Warren Spannaus, Atty. Gen., Ronald S. London, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard and considered en banc.

OPINION

MURPHY, Justice.

Appeal from a summary judgment. Appellant, Tyler Lumber Company, brought the action against the commissioner of taxation to recover an amount paid pursuant to a deficiency assessment for unpaid sales taxes. The issue is whether patronage refunds should be excluded in arriving at a "sales price," as defined by Minn.St. 297A.01, upon which an excise tax is imposed.

Taxpayer, Tyler Lumber Company, operates as a lumber cooperative...

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