1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 194 N.W.2d
  5. 194 N.W.2d 584 (1972)
 

FRIDLEY RECREATION & SERV. CO. v. COMMISSIONER OF TAX.

No. 42826.

194 N.W.2d 584 (1972)

FRIDLEY RECREATION & SERVICE CO., Relator, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

February 11, 1972.

Attorney(s) appearing for the Case

Sigal & Savelkoul, Minneapolis, for relator.

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

Heard before KNUTSON, C. J., and NELSON, MURPHY, PETERSON, and KELLY, JJ.

OPINION

KELLY, Justice.

Certiorari to review a decision of the Tax Court holding that the Minnesota sales tax is applicable to the fees paid for bowling and to receipts from the sale of bowling shoes. We affirm.

Taxpayer, Fridley Recreation & Service Company, is a Minnesota corporation operating a bowling center in Fridley, Minnesota. Taxpayer's establishment includes 32 bowling lanes with automatic pin setters and a snack bar or cafe which sells...

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