MIDWEST FED. SAV. & LOAN ASS'N v. COM'R OF REV.

No. 47430.

259 N.W.2d 596 (1977)

MIDWEST FEDERAL SAVINGS AND LOAN ASSOCIATION of Minnesota, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

November 4, 1977.


Attorney(s) appearing for the Case

Thompson, Hessian, Fletcher, McKasy & Soderberg and Thomas E. Harms and William C. Borchers, Minneapolis, for relator.

Warren Spannaus, Atty. Gen., Paul R. Kempainen, Special Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Considered and decided by the court en banc.


PETERSON, Justice.

This case is before us on a writ of certiorari to the Tax Court of Appeals. On stipulated facts, the tax court affirmed an order by the commissioner of revenue directing Midwest Federal Savings and Loan Association (Midwest Federal) to pay sales and use taxes of $53,283.26, plus interest, for the period from July 1, 1968, through February 28, 1973. Midwest Federal contends that because it has been chartered by the Federal government it is an "instrumentality...

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