DAHLBERG HEARING SYS. v. COMMISSIONER

No. C2-95-1929.

546 N.W.2d 739 (1996)

DAHLBERG HEARING SYSTEMS, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 26, 1996.


Attorney(s) appearing for the Case

Thomas R. Muck, Minneapolis, for appellant.

Hubert H. Humphrey, III, Barry R. Greller, Office of Atty. Gen., Tax Litigation Div., St. Paul, for respondent.

Heard, considered and decided by the court en banc.


OPINION

KEITH, Chief Justice.

Relator, Dahlberg Hearing Systems, Inc. (Dahlberg), seeks review of a Minnesota Tax Court order denying Dahlberg's claim for a refund of use taxes paid. The tax court ruled that the use tax was applicable because Dahlberg "used" computer equipment in Minnesota and because sales tax was not paid on the purchase of the computer equipment. We reverse.

The parties have stipulated to the following facts. Dahlberg is a company...

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