Cited by

Opinions in Minnesota that cite Gale v. Commissioner of Taxation, 37 N.W.2d 711.

41 citing documents.

Beardsley v. Garcia 753 N.W.2d 735 Minn. 2008
A&H VENDING CO. v. Commissioner of Revenue 608 N.W.2d 544 Minn. 2000
A&H VENDING CO. v. Commissioner of Revenue 608 N.W.2d 544 Minn. 2000
We have stated that, “[i]n ascertaining legislative intent, administrative interpretations of a statute may be considered, and where such interpretations are of long standing, they are entitled to great respect and should not be disturbed except for very cogent reasons.” Gale v. Commissioner of Taxation, 228 Minn. 345, 351 , , 716 (1949) (internal citation omitted); see also Governmental Research Bureau, Inc. v. St.
Middleton Ex Rel. Middleton v. Northwest Airlines 600 N.W.2d 707 Minn. 1999
Hersh Properties, LLC v. McDonald's Corp. 573 N.W.2d 386 Minn. Ct. App. 1998
Hersh Properties, LLC v. McDonald's Corp. 573 N.W.2d 386 Minn. Ct. App. 1998
Gale v. Commissioner of Taxation, 228 Minn. 345, 350
Hapka v. Agribank 555 N.W.2d 534 Minn. Ct. App. 1996
Hapka v. Agribank 555 N.W.2d 534 Minn. Ct. App. 1996
§ 645.16 (1994) (“When the words of a law in their application to an existing situation are clear and free from all ambiguity, the letter of the law shall not be disregarded under the pretext of pursuing the spirit.”); Gale v. Commissioner of Taxation, 228 Minn. 345, 350 , (stating that the remedial nature of a statute does not justify a construction that gives statutory language an unintended meaning).
Rasmussen v. Glass 498 N.W.2d 508 Minn. Ct. App. 1993
Cambridge State Bank v. Roemer 457 N.W.2d 716 Minn. 1990
Cambridge State Bank v. Roemer 457 N.W.2d 716 Minn. 1990
In Gale v. Commissioner of Taxation, 228 Minn. 345 , the taxpayer sought to invoke the provisions of a tax statute to secure the benefit of a tax computation and, at the same time, challenged the constitutionality of another provision of the same act.
First Trust Co., Inc. v. State 449 N.W.2d 491 Minn. Ct. App. 1989
First Trust Co., Inc. v. State 449 N.W.2d 491 Minn. Ct. App. 1989
See Gale v. Commissioner of Taxation, 228 Minn. 345, 349
Vait v. Merillat Industries 431 N.W.2d 536 Minn. 1988
Vait v. Merillat Industries 431 N.W.2d 536 Minn. 1988
Gale v. Commissioner of Taxation, *538 228 Minn. 345, 349
Beer Wholesalers, Inc. v. Miller Brewing Co. 426 N.W.2d 438 Minn. Ct. App. 1988
Beer Wholesalers, Inc. v. Miller Brewing Co. 426 N.W.2d 438 Minn. Ct. App. 1988
Although the supreme court has held that a taxpayer cannot simultaneously challenge a provision of the tax code when seeking benefits under the same provision, see Gale v. Commissioner of Taxation, 228 Minn. 345, 352-53 , that holding has not extended to other constitutional challenges.
Marriage of Moritz v. Moritz 368 N.W.2d 337 Minn. Ct. App. 1985
Marriage of Moritz v. Moritz 368 N.W.2d 337 Minn. Ct. App. 1985
4; Gale v. Commissioner of Taxation, 228 Minn. 345
County of St. Louis v. Federal Land Bank of St. Paul 338 N.W.2d 741 Minn. 1983
County of St. Louis v. Federal Land Bank of St. Paul 338 N.W.2d 741 Minn. 1983
E.g., Gale v. Commissioner of Taxation, 228 Minn. 345
Wegan v. Village of Lexington 309 N.W.2d 273 Minn. 1981
Wegan v. Village of Lexington 309 N.W.2d 273 Minn. 1981
10 (1941), and Gale v. Commissioner of Taxation, 228 Minn. 345
Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
One rationale for giving the regulation such weight is well stated in Gale v. Commissioner of Taxation, 228 Minn. 345
Reuben L. Anderson-Cherne, Inc. v. Hatfield 158 N.W.2d 840 Minn. 1968
Reuben L. Anderson-Cherne, Inc. v. Hatfield 158 N.W.2d 840 Minn. 1968
of Taxation, 228 Minn. 345, 351 , 37 N. W. (2d) 711, *482 716 ; Bremer v. Commr.
Lenz v. Coon Creek Watershed District 153 N.W.2d 209 Minn. 1967
Lenz v. Coon Creek Watershed District 153 N.W.2d 209 Minn. 1967
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 ; 2 Sutherland, Statutory Construction (3 ed.) § 4927.
Cordell v. Chanhassen Auto Body 130 N.W.2d 362 Minn. 1964
Cordell v. Chanhassen Auto Body 130 N.W.2d 362 Minn. 1964
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 .
Van Asperen v. Darling Olds, Inc. 93 N.W.2d 690 Minn. 1958
Van Asperen v. Darling Olds, Inc. 93 N.W.2d 690 Minn. 1958
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 ; Paul v. Faricy, 228 Minn. 264 , 37 N. W. (2d) 427 ; Governmental Research Bureau, Inc. v. Borgen, 224 Minn. 313 , 28 N. W. (2d) 760 ; Christensen v. Hennepin Transp.
In Re Trust Created by Phillips 90 N.W.2d 522 Minn. 1958
In Re Trust Created by Phillips 90 N.W.2d 522 Minn. 1958
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 ; Governmental Research Bureau, Inc. v. Borgen, 224 Minn. 313 , 28 N. W. (2d) 760 .
Swanson v. Minneapolis-Honeywell Regulator Co. 61 N.W.2d 526 Minn. 1953
Swanson v. Minneapolis-Honeywell Regulator Co. 61 N.W.2d 526 Minn. 1953
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 ; Paul v. Faricy, 228 Minn. 264 , 37 N. W. (2d) 427 ; Cohen v. Gould, 177 Minn. 398 , .
State v. Clarke Plumbing & Heating, Inc. 56 N.W.2d 667 Minn. 1952
State v. Clarke Plumbing & Heating, Inc. 56 N.W.2d 667 Minn. 1952
of Taxation, 228 Minn. 345 , 37 N.W.
Schaeffer v. Newberry 50 N.W.2d 477 Minn. 1951
Schaeffer v. Newberry 50 N.W.2d 477 Minn. 1951
of Taxation, 228 Minn. 345 , 37 N. W. (2d) 711 , and cases cited; Cohen v. Gould, 177 Minn. 398 , .