Cited by
Opinions in Minnesota that cite In re Miller, 43 N.W. 840.
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HealthEast v. County of Ramsey
749 N.W.2d 15
Minn. 2008
Paul Union Depot Co., 42 Minn. 142 , we considered whether the corporation that owned the St.
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Community Hospital Linen Services, Inc. v. Commissioner of Taxation
245 N.W.2d 190
Minn. 1976
Paul Union Depot Co. 42 Minn. 142
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Frandrup v. Commissioner of Revenue
243 N.W.2d 34
Minn. 1976
Paul Union Depot Co. 42 Minn. 142, 146
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Milwaukee Motor Transportation Co. v. Commissioner of Taxation
193 N.W.2d 605
Minn. 1971
Paul *71 Union Depot Co. 42 Minn. 142, 143 , , that the depot company, whose stock was wholly owned by various railroads using its facilities, was not required to pay gross earnings tax on a percentage of its receipts since “it was never intended or contemplated that [the depot company] should do what may be termed a ‘separate and independent railroad busin
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State v. Railway Express Agency, Inc.
299 N.W. 657
Minn. 1941
P. Union Depot Co. 42 Minn. 142, 146 , , 6 L. R. A. 234, a union depot company incorporated under special laws as an agency of the railroads owning its stock and using its facilities was held not liable for the railroad gross earnings tax upon the ground that the payment of their gross earnings taxes by the railroads constituted payment of the taxes o
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Holmes v. Borgen
273 N.W. 623
Minn. 1937
Paul Union Depot Co. 42 Minn. 142 , , 6 L. R. A. 234; State v. Nelson, 107 Minn. 319 , ; State v. N. P. Ry.
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State v. Chicago, Rock Island & Pacific Railway Co.
233 N.W. 105
Minn. 1930
Paul Union Depot Co. 42 Minn. 142 , , 841 , 6 L.R.A.
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In Re Solliday v. St. Paul Union Depot Co.
226 N.W. 572
Minn. 1929
Paul Union Depot Co. 42 Minn. 142 , , 6 L. R. A. 234; St.
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State v. Great Northern Railway Co.
200 N.W. 834
Minn. 1924
Paul Union Depot Co. 42 Minn. 142 , , 6 L. R. A. 234, where it was held that the Union Depot Company whose stock was owned by the railroads using it, they paying a gross earnings tax, was not subject to an earnings tax.
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State v. Northern Pacific Railway Co.
167 N.W. 294
Minn. 1918
Paul Union Depot Co. 42 Minn. 142 , , 6 L.R.A.
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State v. Northern Pacific Railway Co.
153 N.W. 850
Minn. 1915
Paul Union Depot Co. 42 Minn. 142 , , 6 L.R.A.
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Floody v. Chicago, St. Paul, Minneapolis & Omaha Railway Co.
123 N.W. 815
Minn. 1909
Paul Union Depot Co., 42 Minn. 142 , , 6 L. R. A. 234.
- In re Shotwell 45 N.W. 842 Minn. 1890
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In re Shotwell
45 N.W. 842
Minn. 1890
Again, in Re Miller, 42 Minn. 96 , ( 43 N W. Rep.