Cited by

Opinions in Minnesota that cite Reed v. Bjornson, 253 N.W. 102.

94 citing documents.

Jeffrey S. Sheridan, et al., Minn. 2021
We have previously stated that the Legislature’s power of taxation is “inherent” and embraces “every conceivable subject of taxation” “except as it is limited by the state or the national Constitution.”
Richard Willmar Rapatt, petitioner, Appellant, Minn. Ct. App. 2018
See Reed v. Bjornson, 191 Minn. 254, 257, 253 N.W.
Sargent v. Comm'r of Revenue 914 N.W.2d 407 Minn. 2018
Sargent v. Comm'r of Revenue 914 N.W.2d 407 Minn. 2018
27, 2001) ; Gonzales , d at 910-11 ; Reed v. Bjornson , 191 Minn. 254 , 253 N.W.
Torgelson v. Real Property Known as 17138 880th Ave 734 N.W.2d 279 Minn. Ct. App. 2007
Torgelson v. Real Property Known as 17138 880th Ave 734 N.W.2d 279 Minn. Ct. App. 2007
Reed v. Bjornson, 191 Minn. 254, 257 , 253 N.W.
In Re the Welfare of D. W. 731 N.W.2d 828 Minn. Ct. App. 2007
In Re the Welfare of D. W. 731 N.W.2d 828 Minn. Ct. App. 2007
Reed v. Bjornson, 191 Minn. 254, 257 , 253 N.W.
Council of Independent Tobacco Manufacturers of America v. State 713 N.W.2d 300 Minn. 2006
Council of Independent Tobacco Manufacturers of America v. State 713 N.W.2d 300 Minn. 2006
We are to invoke every presumption in favor of the constitutionality of the statute, Reed v. Bjornson, 191 Minn. 254, 257 , 253 N.W.
Kahn v. Griffin 701 N.W.2d 815 Minn. 2005
Kahn v. Griffin 701 N.W.2d 815 Minn. 2005
Reed v. Bjornson, 191 Minn. 254, 258-59 , 253 N.W.
Star Tribune Co. v. University of Minnesota Board of Regents 683 N.W.2d 274 Minn. 2004
Walker v. Zuehlke 642 N.W.2d 745 Minn. 2002
Walker v. Zuehlke 642 N.W.2d 745 Minn. 2002
5 The purpose of the amendment was “to relieve the legislature of the rather narrow restrictions theretofore placed upon that branch of the government by the constitution and to enlarge its powers in regard to taxation.” Reed v. Bjornson, 191 Minn. 254, 258 , 253 N.W.
Diemer v. Carlson 550 N.W.2d 875 Minn. 1996
Rocco Altobelli, Inc. v. State, Department of Commerce 524 N.W.2d 30 Minn. Ct. App. 1994
Rocco Altobelli, Inc. v. State, Department of Commerce 524 N.W.2d 30 Minn. Ct. App. 1994
The Minnesota Supreme Court has noted that “in the field of taxation, the legislature’s power *38 is inherently broader and its exercise more flexible than in other areas.” (citing Reed v. Bjornson, 191 Minn. 254, 263 , 253 N.W.
National Can Corp. v. Commissioner of Revenue 437 N.W.2d 416 Minn. 1989
National Can Corp. v. Commissioner of Revenue 437 N.W.2d 416 Minn. 1989
940 (1934); Reed v. Bjornson, 191 Minn. 254, 257 , 253 N.W.
Archer Daniels Midland Co. v. State Ex Rel. Allen 315 N.W.2d 597 Minn. 1982
Archer Daniels Midland Co. v. State Ex Rel. Allen 315 N.W.2d 597 Minn. 1982
While every presumption favors the constitutionality of a statute, see, this court has also stated that “we may not stretch the Constitution to suit the convenience of the hour.” Reed v. Bjornson, 191 Minn. 254, 257 , 253 N.W.
Commissioner of Revenue v. Richardson 302 N.W.2d 23 Minn. 1981
Commissioner of Revenue v. Richardson 302 N.W.2d 23 Minn. 1981
See Reed v. Bjornson, 191 Minn. 254 , 253 N.W.
Guilliams v. Commissioner of Revenue 299 N.W.2d 138 Minn. 1980
Guilliams v. Commissioner of Revenue 299 N.W.2d 138 Minn. 1980
Reed v. Bjornson, 191 Minn. 254, 263 , 253 N.W.
Minnesota Cable Communications Ass'n v. Minnesota Cable Communications Board 288 N.W.2d 721 Minn. 1980
Minnesota Cable Communications Ass'n v. Minnesota Cable Communications Board 288 N.W.2d 721 Minn. 1980
See Stoltzmann v. County of Ramsey, 312 Minn. 186 , Reed v. Bjornson, 191 Minn. 254 , 253 N.W.
Miller Brewing Co. v. State 284 N.W.2d 353 Minn. 1979
Miller Brewing Co. v. State 284 N.W.2d 353 Minn. 1979
Reed v. Bjornson, 191 Minn. 254 , 253 N.W.
Contos v. Herbst 278 N.W.2d 732 Minn. 1979
Contos v. Herbst 278 N.W.2d 732 Minn. 1979
“The fair adjustment of tax burdens * * 4 demanded more comprehensive powers in the legislature; and the people, relying upon the responsibility of that body to its constituents, relaxed the restraints theretofore existing.” Reed v. Bjornson, 191 Minn. 254, 259 , 253 N.W.
Village of Burnsville v. Onischuk 222 N.W.2d 523 Minn. 1974
Village of Burnsville v. Onischuk 222 N.W.2d 523 Minn. 1974
Reed v. Bjornson, 191 Minn. 254, 261 , Apartment Operators Assn. v. City of Minneapolis, 191 Minn. 365, 366 , In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460, 466
In Re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co. 136 N.W.2d 782 Minn. 1965
In Re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co. 136 N.W.2d 782 Minn. 1965
Reed v. Bjornson, 191 Minn. 254 , .
Grobe v. Oak Center Creamery Co. 113 N.W.2d 458 Minn. 1962
Grobe v. Oak Center Creamery Co. 113 N.W.2d 458 Minn. 1962
Hildebrandt v. Fitzgerald, 117 Minn. 192 , ; Reed v. Bjornson, 191 Minn. 254 , ; Muller v. Theo.
Minneapolis Gas Co. v. Zimmerman 91 N.W.2d 642 Minn. 1958
Minneapolis Gas Co. v. Zimmerman 91 N.W.2d 642 Minn. 1958
Hildebrandt v. Fitzgerald, 117 Minn. 192 , ; Reed v. *174 Bjornson, 191 Minn. 254 , ; Muller v. Theo.
Maher v. Roisner 57 N.W.2d 810 Minn. 1953
Thomas v. Housing & Redevelopment Authority of Duluth 48 N.W.2d 175 Minn. 1951
Thomas v. Housing & Redevelopment Authority of Duluth 48 N.W.2d 175 Minn. 1951
In Reed v. Bjornson, 191 Minn. 254, 266 , , where the Minnesota income tax law was challenged, we said: “Ability to pay and extent of protection or benefit appear to the courts to be proper considerations to justify classification.” Minn. Const, art. 1, § 27, provides: “No law shall embrace more than one subject, which shall be expre
Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
Referring further to the amendment, this court said in Reed v. Bjornson, 191 Minn. 254, 258 , , 104: “Our uniformity clause was the major restriction placed upon the legislature by the present art. 9, § 1, when adopted by the people in 1906.
Dayton Co. v. Carpet, Linoleum & Resilient Floor Decorators' Union 39 N.W.2d 183 Minn. 1949
Dayton Co. v. Carpet, Linoleum & Resilient Floor Decorators' Union 39 N.W.2d 183 Minn. 1949
Eeed v. Bjornson, 191 Minn. 254 , .
Leighton v. Abell 31 N.W.2d 646 Minn. 1948
General Mills, Inc. v. Division of Employment & Security 28 N.W.2d 847 Minn. 1947
General Mills, Inc. v. Division of Employment & Security 28 N.W.2d 847 Minn. 1947
Co. 145 Minn. 231 , ; Reed v. Bjornson, 191 Minn. 254 , *311 ; National Tea Co. v. State, 205 Minn. 443 , , supra.