GREEN GIANT v. COM'R OF REVENUE

No. C3-94-2030.

534 N.W.2d 710 (1995)

GREEN GIANT CO., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

July 28, 1995.


Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., James W. Neher, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

Thomas R. Muck, John P. James, Fredrikson & Byron, P.A., Minneapolis, for respondent.

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


OPINION

GARDEBRING, Justice.

This is a tax assessment case involving the issue of whether a corporation's assignment of income made pursuant to Minn.Stat. § 290.01, subd. 20 (1987) is taxable income.1 This section, which incorporates § 1804(e)(4) of the federal Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2800 (1986),2 was adopted by the...

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