Cited by

Opinions in Minnesota that cite In Re Petition of S. R. A., Inc., 7 N.W.2d 484.

49 citing documents.

Phone Recovery Servs., LLC v. Qwest Corp. 919 N.W.2d 315 Minn. 2018
Phone Recovery Servs., LLC v. Qwest Corp. 919 N.W.2d 315 Minn. 2018
See In re Petition of S.R.A., Inc. , 213 Minn. 487 , , 487 (1942) (defining taxes as "pecuniary charges imposed by the legislative power ...
Randal v. Johnson v. Robert A. Fischer, County of Sibley Minn. Ct. App. 2016
Micke-Pokel Farms TRF v. Viona Rieden Minn. Ct. App. 2014
Micke-Pokel Farms TRF v. Viona Rieden Minn. Ct. App. 2014
Shields v. Goldetsky (In re Butler), S.R.A., Inc. v. State, 213 Minn. 487, 495
Federated Retail Holdings, Inc. v. County of Ramsey 820 N.W.2d 553 Minn. 2012
Federated Retail Holdings, Inc. v. County of Ramsey 820 N.W.2d 553 Minn. 2012
See also Petition of S.R.A., Inc., 213 Minn. 487, 493 , Mackey v. Harmon, 34 Minn. 168, 171-72 , 24 N.W.
Crossroads Church of Prior Lake v. County of Dakota 800 N.W.2d 608 Minn. 2011
Crossroads Church of Prior Lake v. County of Dakota 800 N.W.2d 608 Minn. 2011
In a contract for deed, the buyer “is clothed with the indicia of ownership to the same extent as if he had taken a deed and given a purchase money mortgage.” In re S. R. A., 213 Minn. 487, 495
Bank Midwest, Minnesota, Iowa, N.A. v. Lipetzky 674 N.W.2d 176 Minn. 2004
Bank Midwest, Minnesota, Iowa, N.A. v. Lipetzky 674 N.W.2d 176 Minn. 2004
See also Land O'Lakes Dairy Co. v. Wadena County, 229 Minn. 263, 271 , -70 (1949) (stating that "[a] mortgage of realty is a conveyance of really intended as security for the payment of money”); Petition of S.R.A., 213 Minn. 487, 494 , (stating that a mortgage is "in form a conveyance.”).
IDS Financial Corp. v. County of Hennepin 509 N.W.2d 159 Minn. 1993
IDS Financial Corp. v. County of Hennepin 509 N.W.2d 159 Minn. 1993
Petition of S.R.A., Inc., 213 Minn. 487
State v. Zacher 490 N.W.2d 149 Minn. Ct. App. 1992
State v. Zacher 490 N.W.2d 149 Minn. Ct. App. 1992
1 (1990); See, e.g., Petition of S.R.A., Inc., 213 Minn. 487, 494
Weed v. Commissioner of Revenue 489 N.W.2d 525 Minn. Ct. App. 1992
Weed v. Commissioner of Revenue 489 N.W.2d 525 Minn. Ct. App. 1992
In re S.R.A., Inc., 213 Minn. 487, 491
Investment Co. Institute v. Hatch 477 N.W.2d 747 Minn. Ct. App. 1991
Investment Co. Institute v. Hatch 477 N.W.2d 747 Minn. Ct. App. 1991
721 (1922) (statute’s combination of regulation with revenue raising is not a valid objection under the fourteenth amendment); see also In re S.R.A., Inc., 213 Minn. 487, 493 , (“it is for the legislature to devise the mode, form, and extent of taxation to be imposed”).
Carlson v. Lilyerd 449 N.W.2d 185 Minn. Ct. App. 1989
Carlson v. Lilyerd 449 N.W.2d 185 Minn. Ct. App. 1989
Minnesota Statutes Section 559.17; Petition of SRA, Inc., 213 Minn. 487 , Niggeler vs. Maurin, 23 Minn. 118 , 24 N.W.
AFSCME Councils 6, 14, 65 & 96, AFL-CIO v. Sundquist 338 N.W.2d 560 Minn. 1983
Grava v. County of Pine 268 N.W.2d 723 Minn. 1978
Grava v. County of Pine 268 N.W.2d 723 Minn. 1978
“So, at the outset, it would seem to most people that this property and [petitioner’s] use and possession of it should bear its just proportion of the public tax burden.” In re Petition of S.R.A., Inc., 213 Minn. 487, 491
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
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
In In re Petition of S. R. A. Inc. 213 Minn. 487, 488 , 7 N. W. (2d) 484, 485 , this court said: “Taxes are pecuniary charges imposed by the legislative power to raise money for public purposes — a burden imposed to supply the very lifeblood of the state.” Taxes on corporations doing business within this state are imposed for that privilege and for the protection th
State v. Rhude & Fryberger 123 N.W.2d 196 Minn. 1963
State v. Rhude & Fryberger 123 N.W.2d 196 Minn. 1963
The remedy of the state in a case of this kind was discussed in In re Petition of S. R. A., Inc. 213 Minn. 487, 497 , 7 N. W. (2d) 484, 489 , where we said: “* * * If there be tax default where no one is willing to take over the *24 tax interests of the state, the practice is to cancel the contract.
State Ex Rel. Blee v. City of Rochester 109 N.W.2d 44 Minn. 1961
State Ex Rel. Blee v. City of Rochester 109 N.W.2d 44 Minn. 1961
2 Summers v. Midland Co. 167 Minn. 453 , , 46 A. L. R. 816; In re Petition of S. R. A. Inc. 213 Minn. 487 , 7 N. W. (2d) 484 ; In re Petition of S. R. A. Inc. 219 Minn. 493 , 18 N. W. (2d) 442 , affirmed, 327 U. S. 558 , 66 S. Ct. 749 , 90 L. ed. 851.
State v. Northwestern States Portland Cement Co. 103 N.W.2d 225 Minn. 1960
State v. Northwestern States Portland Cement Co. 103 N.W.2d 225 Minn. 1960
In In re Petition of S. R. A., Inc. 213 Minn. 487 , 7 N. W. (2d) 484 , this court distinguished between real estate taxes and personal property taxes by stating that real estate taxes are assessed and enforced against *164 the land itself and are not charges against the person owning the property or his estate and that personal property taxes are enforced in personam
Chun King Sales, Inc. v. County of St. Louis 98 N.W.2d 194 Minn. 1959
Chun King Sales, Inc. v. County of St. Louis 98 N.W.2d 194 Minn. 1959
(3 ed.) § 9281, and cases noted thereunder; In re Petition of S. R. A., Inc. 213 Minn. 487 , 7 N. W. (2d) 484 .
Swoboda v. County of Renville 62 N.W.2d 816 Minn. 1954
Swoboda v. County of Renville 62 N.W.2d 816 Minn. 1954
The principles governing the relationship of vendor and vendee under a contract for deed are reviewed in In re Petition of S. R. A. Inc. 213 Minn. 487 , 7 N. W. (2d) 484 , and In re Petition of S. R. A. Inc. 219 Minn. 493 , 18 N. W. (2d) 442 , and need not again be stated.
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
3 In re Petition of S. R. A. Inc. 213 Minn. 487 , 7 N. W. (2d) 484 ; In re Estate of Wilson, 223 Minn. 409 , 27 N. W. (2d) 429 .
Land O' Lakes Dairy Co. v. County of Wadena 39 N.W.2d 164 Minn. 1949
Land O' Lakes Dairy Co. v. County of Wadena 39 N.W.2d 164 Minn. 1949
In the second S. E. A. case we said ( 219 Minn. 515 , 18 N. W. [2d] 454): “Any difference between a security right obtained under a mortgage and that provided for by the retention of the legal title under an executory sales contract is a matter of form only and not of substance.” We in effect so held in the first S. R. A. case ( 213 Minn. 487 , 7 N. W. [2d] 484).
In Re Petition of S. R. A. Inc. 18 N.W.2d 442 Minn. 1945
In Re Petition of S. R. A. Inc. 18 N.W.2d 455 Minn. 1945
In Re Petition of S. R. A. Inc. 18 N.W.2d 455 Minn. 1945
For the reasons stated in the aforesaid opinion, the decision in In re Petition of S. R. A. Inc. 213 Minn. 487 , 7 N. W. (2d) 484 , is controlling, and the judgment appealed from is affirmed.
In Re Petition of S. R. A. Inc. 18 N.W.2d 442 Minn. 1945
Upon appeal,- the order of the lower court was reversed and the matter was remanded for retrial, as appears from our former decision in In re Petition of S. R. A. Inc. 213 Minn. 487 , 7 N. W. (2d) 484 , and upon such retrial the aforesaid judgment was entered.
State v. Continental Oil Co. 15 N.W.2d 542 Minn. 1944
State v. Continental Oil Co. 15 N.W.2d 542 Minn. 1944
5: “*• * * When findings of fact are couched in general terms that anticipate the' result and disclose that they are colored by an *139 erroneous conception of the law applicable, this court will not givfe them the weight to which they are ordinarily entitled.” 3 What we said concerning a similar conclusion which the trial court stated was a finding of fact in the case of S. R. A., Inc. v. State, 213 Minn. 487, 500 , 7 N. W. (2d) 484, 490 , applies here: “Finding No. 13, so-called, was not withi
Village of Hibbing v. Commissioner of Taxation 14 N.W.2d 923 Minn. 1944
Village of Hibbing v. Commissioner of Taxation 14 N.W.2d 923 Minn. 1944
In re Petition of S. R. A., Inc. 213 Minn. 487 , 7 N. W. (2d) 484 ; Ritchie v. City of Green Bay, 215 Wis.