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Cargill v. G. Howard Spaeth Cargill
1943.MN.157, 10 N.W.2D 728, 215 MINN. 540
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Publisher Description
1. Dividends received by a corporation having a commercial domicile within the state from stocks of its subsidiaries not employed in its, but in their, business are assignable to the estate of Minnesota under ? 23(b) of the state income tax law.