Cited by
Opinions in Minnesota that cite Western Union Telegraph Co. v. Spaeth, 44 N.W.2d 440.
- Reuben L. Anderson-Cherne, Inc. v. Commissioner of Taxation 226 N.W.2d 611 Minn. 1975
-
Reuben L. Anderson-Cherne, Inc. v. Commissioner of Taxation
226 N.W.2d 611
Minn. 1975
Co. v. Spaeth, 232 Minn. 128
- CC LEASING CORPORATION v. County of Hennepin 209 N.W.2d 672 Minn. 1973
-
CC LEASING CORPORATION v. County of Hennepin
209 N.W.2d 672
Minn. 1973
Co. v. Spaeth, 232 Minn. 128
- Milwaukee Motor Transportation Co. v. Commissioner of Taxation 193 N.W.2d 605 Minn. 1971
-
Milwaukee Motor Transportation Co. v. Commissioner of Taxation
193 N.W.2d 605
Minn. 1971
It was also held in Western Union Telegraph Co. v. Spaeth, 232 Minn. 128 , that a corporation which paid gross earnings taxes was not liable for a franchise or ad valorem tax imposed for the same calendar years.
- Christensen v. State, Department of Conservation, Game & Fish 175 N.W.2d 433 Minn. 1970
-
Christensen v. State, Department of Conservation, Game & Fish
175 N.W.2d 433
Minn. 1970
Co. v. Spaeth, 232 Minn. 128 , 44 N. W. (2d) 440 , holding that the adoption of an amendment raises a presumption that the legislature intended to make some change *502 in the law.
- Walsh Grain Co. v. County of Ramsey 167 N.W.2d 145 Minn. 1969
-
Walsh Grain Co. v. County of Ramsey
167 N.W.2d 145
Minn. 1969
Co. v. Spaeth, 232 Minn. 128, 132 , 44 N. W. (2d) 440, 442 , which says that it will be presumed “that the legislature intended to make some change in the existing law” by an amendment.
- DePonti Aviation, Inc. v. State 157 N.W.2d 742 Minn. 1968
-
DePonti Aviation, Inc. v. State
157 N.W.2d 742
Minn. 1968
6 In re Estate of Galbraith, 210 Minn. 356, 359 , ; Western Union Telegraph Co. v. Spaeth, 232 Minn. 128, 132 , 44 N. W. (2d) 440, 442 .
- Honeymead Products Co. v. Aetna Casualty & Surety Co. 132 N.W.2d 741 Minn. 1965
-
Honeymead Products Co. v. Aetna Casualty & Surety Co.
132 N.W.2d 741
Minn. 1965
Co. v. Spaeth, 232 Minn. 128, 132 , 44 N. W. (2d) 440, 442 .