Cited by
Opinions in Minnesota that cite In Re Estate of Raynolds, 18 N.W.2d 238.
- City of Baxter v. City of Brainerd 932 N.W.2d 477 Minn. Ct. App. 2019
-
City of Baxter v. City of Brainerd
932 N.W.2d 477
Minn. Ct. App. 2019
See In re Raynolds' Estate , 219 Minn. 449 , , 241 (1945) ("We are required to look beyond mere words and inquire into the operation of the statute.").
- State v. Rogers 925 N.W.2d 1 Minn. 2019
- City of Brainerd v. Brainerd Investments Partnership 827 N.W.2d 752 Minn. 2013
- ILHC OF EAGAN, LLC v. County of Dakota 693 N.W.2d 412 Minn. 2005
-
ILHC OF EAGAN, LLC v. County of Dakota
693 N.W.2d 412
Minn. 2005
Moreover, “statutory provisions exempting property from taxation are to be strictly construed.” In re Raynolds’ Estate, 219 Minn. 449, 453 , see also TCF Bank Sav.
- American Tower, L.P. v. City of Grant 621 N.W.2d 37 Minn. Ct. App. 2000
-
American Tower, L.P. v. City of Grant
621 N.W.2d 37
Minn. Ct. App. 2000
In re Raynolds’ Estate, 219 Minn. 449, 455
- State v. Lucas 578 N.W.2d 775 Minn. Ct. App. 1998
-
State v. Lucas
578 N.W.2d 775
Minn. Ct. App. 1998
Nevertheless, this court is not required to adopt “a literal construction * * * contrary to the general policy and object of the statute.” In re Raynolds’ Estate, 219 Minn. 449 , -241 (1945).
- Geo. A. Hormel & Co. v. Asper 428 N.W.2d 47 Minn. 1988
-
Geo. A. Hormel & Co. v. Asper
428 N.W.2d 47
Minn. 1988
In re Estate of Raynolds, 219 Minn. 449 , Mattson v. Flynn, 216 Minn. 354 , Geo.
- Geo. A. Hormel & Co. v. Asper 415 N.W.2d 706 Minn. Ct. App. 1987
- Shanklin v. County of St. Louis 308 N.W.2d 716 Minn. 1981
-
Shanklin v. County of St. Louis
308 N.W.2d 716
Minn. 1981
§ 645.16 (1980); see, e. g., In re Estate of Raynolds, 219 Minn. 449, 453
- Goodman v. State, Department of Public Safety 282 N.W.2d 559 Minn. 1979
-
Goodman v. State, Department of Public Safety
282 N.W.2d 559
Minn. 1979
In re Estate of Raynolds, 219 Minn. 449 , Knopp v. Gutterman, 258 Minn. 33 , Mankato Citizens Telephone Company v. Commissioner of Taxation, 275 Minn. 107
- Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
- Ingebritson v. TJERNLUND MANUFACTURING COMPANY 183 N.W.2d 552 Minn. 1971
- Estate of Haugan v. Commissioner of Taxation 147 N.W.2d 387 Minn. 1966
- Mankato Citizens Telephone Co. v. Commissioner of Taxation 145 N.W.2d 313 Minn. 1966
- Knopp v. Gutterman 102 N.W.2d 689 Minn. 1960
- Sevcik v. Commissioner of Taxation 100 N.W.2d 678 Minn. 1959
- State v. P. K. M. Electric Co-operative, Inc. 65 N.W.2d 871 Minn. 1954