1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 218 N.W.2d
  5. 218 N.W.2d 463 (1974)
 

JASPERSEN v. COMMISSIONER OF TAXATION

No. 44366.

218 N.W.2d 463 (1974)

Carl JASPERSEN, d.b.a. Willmar Block and Tile Company, Relator, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

May 17, 1974.

Attorney(s) appearing for the Case

Hulstrand, Anderson & Larson, and James F. Marrin, Willmar, for relator.

Warren Spannaus, Atty. Gen., Gerald Grieman, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before MacLAUGHLIN, YETKA, and McRAE, JJ., and considered and decided by the court.

MacLAUGHLIN, Justice.

Certiorari to review a decision of the Tax Court which affirmed a determination of the commissioner of taxation assessing a use tax against relator of $389.60, together with interest of $43.02, with respect to certain personal property purchased by relator from August 1, 1967, through December 31, 1968. The issue is whether the personal property involved is exempt from the use tax under Minn.St.1967, § 297A.25, subd. 1(h). We affirm the...

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