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SOO LINE R. CO. v. COMMISSIONER OF REVENUE

No. C0-84-1416.

377 N.W.2d 453 (1985)

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

Supreme Court of Minnesota.

November 22, 1985.

Attorney(s) appearing for the Case

Michael M. Mullins, Soo Line R. Co., Minneapolis, for relator.

Hubert H. Humphrey, III, Atty. Gen., C.H. Luther, Deputy Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

OPINION

WAHL, Justice.

Relator Soo Line Railroad appeals by writ of certiorari from an order of the Tax Court affirming the assessment of the Commissioner of Revenue of additional tax and interest against Soo Line for the years 1975 and 1976 and denying Soo Line's claims for refunds for the same years. We affirm the order of the Tax Court.

During the years in question, Minnesota imposed on railroads both a gross earnings tax, based on railroad operating...

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