1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 336 N.W.2d
  5. 336 N.W.2d 272 (1983)
 

CROWN COCO, INC. v. COMMISSIONER OF REVENUE

No. C2-82-1025.

336 N.W.2d 272 (1983)

CROWN COCO, INC., Respondent, v. The COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

July 15, 1983.

Attorney(s) appearing for the Case

Hubert H. Humphrey III, Atty. Gen., and James W. Neher, Sp. Asst. Atty. Gen., St. Paul, for relator.

Richard A. Saliterman, John F. Alden III, and George E. Antrim, Minneapolis, for respondent.

Considered and decided by the court en banc without oral argument.

SCOTT, Justice.

The Commissioner of Revenue petitioned for writ of certiorari to review an order of the Tax Court that determined that a metal canopy over gasoline pumps at a self-service gas station is "equipment" and therefore not subject to the real property tax. We reverse.

Respondent Crown CoCo, Inc., operates a self-service gasoline station in Royalton, Minnesota. In 1976, a 60' X 54' steel-framed, shingled-roof canopy was moved from southern Minnesota...

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