Minnesota Supreme Court, 1975

Associated Dry Goods Corp. v. Commissioner of Taxation

Minnesota Supreme Court · Decided October 31, 1975 · Sheran, Otis, Peterson, Kelly, Yetka, Todd

235 N.W.2d 821; 306 Minn. 532; 1975 Minn. LEXIS 1271 (North Western Reporter, Second Series)

Counsel

Johnson & Eastlund, George R. Johnson, and Ralph W. Peterson, for relator., Warren Spannaus, Attorney General, C. H. Luther, Deputy Attorney General, and Richard W. Davis, Special Assistant Attorney General, for respondent.

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(as of 9/30/2026)

Last cited by a Minnesota appellate court in 1984, among the opinions in this site’s citation index.

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Cases that cite this one

1 later published case cites this decision.

Commissioner of Revenue v. Associated Dry Goods, Inc. (Minn. 1984)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

Per Curiam.

The court being evenly divided on the issues presented for decision in the above entitled matter, the order of the Minnesota Tax Court filed May 17,1974, affirming an order of the commissioner of taxation dated April 17, 1970, is hereby affirmed.

Affirmed.

Mr. Justice Todd took no part in the consideration or decision of this case.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.