GENERAL MILLS, INC. v. COM'R OF TAXATION

No. 45192.

228 N.W.2d 261 (1975)

GENERAL MILLS, INC., Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

April 4, 1975.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Arthur J. Glassman, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for relator.

Johnson & Eastlund and Ralph W. Peterson, Minneapolis, for respondent.

Heard before PETERSON, MacLAUGHLIN, and YETKA, JJ., and considered and decided by the court en banc.


PER CURIAM.

This case comes to us on writ of certiorari from the Minnesota Tax Court and is the third time this court has been asked to consider issues arising from an attempt by Hennepin County to impose a tax on certain personal property owned by respondent.

In the first appeal, General Mills, Inc. v. Commr. of Taxation, 294 Minn. 175, 199 N.W.2d 636 (1972), we found the aforesaid property exempt from taxation....

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