WATLOW WINONA, INC. v. COM'R OF REVENUE

No. C4-92-668.

495 N.W.2d 427 (1993)

WATLOW WINONA, INC., a corporation, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

February 12, 1993.


Attorney(s) appearing for the Case

Lawrence J. Hayes, Mark R. Gleeman, Maun & Simon, St. Paul, for relator.

Hubert H. Humphrey, III, Atty. Gen., Barry R. Greller, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered and decided by the court en banc.


TOMLJANOVICH, Justice.

We are asked to decide whether the tax court properly concluded that Watlow Winona was engaged in a unitary business with its parent company Watlow Electric and other Watlow subsidiaries, during tax years 1984 through 1987. There is substantial evidence in the record to support the tax court's determination that the businesses were unitary during the tax years in question. Under the Minnesota Income Tax Statute and the United States Constitution...

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