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SOO LINE R. CO. v. COM'R OF REVENUE

No. 48545.

277 N.W.2d 7 (1979)

SOO LINE RAILROAD COMPANY, Respondent, v. The COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

January 19, 1979.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for relator.

Wayne C. Serkland, Minneapolis, for respondent.

Heard before SHERAN, C. J., and YETKA and SCOTT, JJ., and considered and decided by the court en banc.

SCOTT, Justice.

The Commissioner of Revenue of the State of Minnesota petitions this court to review a decision of the Tax Court of Appeals in favor of Soo Line Railroad Company (railroad), wherein it was determined that uncollectable debts of the railroad may be deducted from gross earnings for purposes of computing the gross earnings tax imposed by Minn.St. 295.02. We reverse.

This matter was submitted to the Tax Court on a stipulated set of facts. Both...

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