NORTHERN NAT. GAS v. COMMISSIONER OF REVENUE

No. 46544.

251 N.W.2d 125 (1977)

NORTHERN NATURAL GAS COMPANY, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

February 18, 1977.


Attorney(s) appearing for the Case

Lindquist & Vennum and David E. Krause, Minneapolis, for relator.

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

Heard before KELLY, TODD and WINTON, JJ., and considered and decided by the court en banc.


TODD, Justice.

Northern Natural Gas Company (Northern) filed a consolidated Federal income tax return for the tax years in question. Northern and each of its subsidiaries prepared their own separate tax returns. The subsidiaries forwarded their returns to Northern, together with a check payable to Northern in an amount equal to the tax due if the subsidiary had filed separately. Some of the subsidiaries incurred losses which had the effect of reducing the overall...

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