WESTINGHOUSE ELEC. CORP. v. COM'R OF REV.

No. CX-86-990.

398 N.W.2d 530 (1986)

WESTINGHOUSE ELECTRIC CORPORATION and Thermo King Corporation, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

December 19, 1986.


Attorney(s) appearing for the Case

Richard T. Diamond, Gene N. Fuller, Minneapolis, for relators.

Thomas R. Muck, Deputy Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered and decided by the court en banc.


YETKA, Justice.

This case comes on appeal from the opinion of the Minnesota Tax Court denying the request of relators, Westinghouse Electric Corporation and Thermo King Corporation, for refund of alleged overpayments made during the years 1972 through 1976. We affirm.

Relator Westinghouse Electric Corporation (Westinghouse) is a Pennsylvania corporation which does business in Minnesota. Relator Thermo King Corporation (Thermo King) is a wholly owned subsidiary...

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