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REUBEN L. ANDERSON-CHERNE v. COM'R OF TAXATION

No. 44816.

226 N.W.2d 611 (1975)

REUBEN L. ANDERSON-CHERNE, INC., Relator, v. COMMISSIONER OF TAXATION of the State of Minnesota, Respondent.

Supreme Court of Minnesota.

February 14, 1975.

Attorney(s) appearing for the Case

Lewis L. Anderson, St. Paul, for relator.

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., Arthur J. Glassman, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before OTIS, KELLY, TODD, YETKA, and KNUTSON, JJ., and considered and decided by the court en banc.

KNUTSON, Justice.*

Certiorari on the relation of Reuben L. Anderson-Cherne, Inc., to review an order of the Minnesota Tax Court denying relator's application for a refund of taxes paid pursuant to Minn.St.1971, § 290.02, for the years 1968, 1969, and 1970.

The following facts have been stipulated:

"I. "Appellant Reuben L. Anderson-Cherne, Inc. is a Minnesota corporation engaged in the business of mechanical...

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