Cited by

Opinions in Minnesota that cite Western Auto Supply Co. v. Commissioner of Taxation, 71 N.W.2d 797.

30 citing documents.

Amoco Corp. v. Commissioner of Revenue 658 N.W.2d 859 Minn. 2003
Amoco Corp. v. Commissioner of Revenue 658 N.W.2d 859 Minn. 2003
In 1955 in Western Auto, we defined the term “unitary business”: a business is unitary when “the operation of the business within the state [is] ‘dependent upon or contributory to the operation of the business outside the state.’ ” W. Auto Supply Co. v. Comm’r of Taxation, 245 Minn. 346, 356 , (citation omitted).
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1, 9 , Western Auto Supply Co. v. Commissioner of Taxation, 245 Minn. 346, 366
Pacific Mutual Door Co. v. James 465 N.W.2d 696 Minn. Ct. App. 1991
Pacific Mutual Door Co. v. James 465 N.W.2d 696 Minn. Ct. App. 1991
Western Auto Supply Co. v. Comm’r of Taxation, 245 Minn. 346, 368-69 , see also Strange & Lightner Co. v. Comm’r of Taxation, 228 Minn. 182, 200
Draganosky v. Minnesota Board of Psychology 352 N.W.2d 432 Minn. Ct. App. 1984
Draganosky v. Minnesota Board of Psychology 352 N.W.2d 432 Minn. Ct. App. 1984
An agency’s action is arbitrary if its decision represents its will, rather than its judgment, Western Auto Supply Co. v. *435 Commissioner of Taxation, 245 Minn. 346 , or if its decision has no rational basis.
Commissioner of Revenue v. Associated Dry Goods, Inc. 347 N.W.2d 36 Minn. 1984
Commissioner of Revenue v. Associated Dry Goods, Inc. 347 N.W.2d 36 Minn. 1984
Western Auto Supply v. Commissioner of Taxation, 245 Minn. 346, 355-56
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
Montgomery Ward & Co. v. Commissioner of Taxation 151 N.W.2d 294 Minn. 1967
Montgomery Ward & Co. v. Commissioner of Taxation 151 N.W.2d 294 Minn. 1967
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 .
Great Lakes Pipe Line Co. v. Commissioner of Taxation 138 N.W.2d 612 Minn. 1965
Great Lakes Pipe Line Co. v. Commissioner of Taxation 138 N.W.2d 612 Minn. 1965
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 , that whether a number of business operations having common ownership constitute a single or unitary business or several separate businesses for tax purposes depends upon whether they are of mutual benefit to one another and on whether each operation is dependent on or contributory to others.
Maurice L. Rothschild & Co. v. Commissioner of Taxation 133 N.W.2d 524 Minn. 1965
Maurice L. Rothschild & Co. v. Commissioner of Taxation 133 N.W.2d 524 Minn. 1965
of Taxation, 245 Minn. 346, 355 , 71 N. W. (2d) 797 , 804: “* * * A multistate business is a unitary business when the operations conducted in one state benefit and are in turn benefited by the operations conducted in another state or states.
Skelly Oil Co. v. Commissioner of Taxation 131 N.W.2d 632 Minn. 1964
Skelly Oil Co. v. Commissioner of Taxation 131 N.W.2d 632 Minn. 1964
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 , and states that “[i]t seems apparent to the board that under the assumed circumstances, income from both production and marketing would come within the above definitions, even though technically each might be a separate business.” The board expresses the view that the meaning of the word “unitary
Great Northern Investments, Inc. v. Commissioner of Taxation 127 N.W.2d 444 Minn. 1964
Great Northern Investments, Inc. v. Commissioner of Taxation 127 N.W.2d 444 Minn. 1964
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 ; Stronge & Lightner Co. v. Commr.
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 ; Oliver Iron Min.
WALGREEN COMPANY v. Commissioner of Taxation 104 N.W.2d 714 Minn. 1960
WALGREEN COMPANY v. Commissioner of Taxation 104 N.W.2d 714 Minn. 1960
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 .
Sevcik v. Commissioner of Taxation 100 N.W.2d 678 Minn. 1959
Sevcik v. Commissioner of Taxation 100 N.W.2d 678 Minn. 1959
of Taxation, 245 Minn. 346 , 71 N. W. (2d) 797 ; Oliver Iron Min.
State v. Northwestern States Portland Cement Co. 84 N.W.2d 373 Minn. 1957
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
of Taxation, 245 Minn. 346, 365 , 71 N. W. (2d) 797, 809 , following Stronge & Lightner Co. v. Commr.