Opinion
No. 45217.
October 31, 1975.
Appeal and error — divided court — affirmance.
Certiorari upon the relation of Associated Dry Goods Corporation to review a decision of the Tax Court affirming an order of the commissioner of taxation determining additional income and franchise tax liability for relator for its taxable years ending January 29, 1955, through January 28, 1967. Affirmed.
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.
Heard before Sheran, C. J., and Otis, Peterson, Kelly, and Yetka, JJ., and considered by the court en banc.
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.