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Cited by

Opinions in Minnesota that cite General Mills, Inc. v. Division of Employment & Security, 28 N.W.2d 847.

27 citing documents.

  • Original Jurisdiction Per Curiam Minn. 2020
    for Minn., (stat ing that a classification will not be unconstitutional if the persons within the class are similarly treated and “the distinctions between the classes bear a reasonable relationship to the objects of the legislation”).
  • Singer v. Commissioner 817 N.W.2d 670 Minn. 2012
  • Singer v. Commissioner 817 N.W.2d 670 Minn. 2012
    for Minn., 224 Minn. 306, 309 , (interpreting the Fourteenth Amendment to the U.S. Constitution as requiring uniform taxation upon the same class of subjects).
  • Lyons v. Health & Human Services Department 413 N.W.2d 264 Minn. Ct. App. 1987
  • Lyons v. Health & Human Services Department 413 N.W.2d 264 Minn. Ct. App. 1987
    New London Nursing Home, (quoting General Mills, Inc. v. Division of Employment and Security, 224 Minn. 306, 312
  • Lange v. Lange Underground Construction, Inc. 394 N.W.2d 539 Minn. Ct. App. 1986
  • Lange v. Lange Underground Construction, Inc. 394 N.W.2d 539 Minn. Ct. App. 1986
    A legislative classification should be upheld if the distinctions between the classes “bear a reasonable relationship to the objects of the legislation.” New London Nursing Home, (quoting General Mills, Inc. v. Division of Employment and Security for Minnesota, 224 Minn. 306, 312 , ).
  • New London Nursing Home, Inc. v. Lindeman 382 N.W.2d 868 Minn. Ct. App. 1986
  • New London Nursing Home, Inc. v. Lindeman 382 N.W.2d 868 Minn. Ct. App. 1986
    General Mills, Inc. v. Division of Employment and Security for Minnesota, 224 Minn. 306, 310
  • Stoltzmann v. County of Ramsey 251 N.W.2d 130 Minn. 1977
  • Stoltzmann v. County of Ramsey 251 N.W.2d 130 Minn. 1977
    5 Art. 10, § 1, of the Minnesota Constitution states in part: “* * * Taxes shall be uniform upon the same class of subjects * * We have held that “* * * the standard of protection afforded by the Fourteenth Amendment is the same as that given by Minn. Const, art. [10], § 1, requiring that taxes be uniform upon the same class of subjects.” General Mills, Inc. v. Div. of Employment and Security, 224 Minn. 306, 309
  • Johnson v. Donovan 188 N.W.2d 864 Minn. 1971
  • Johnson v. Donovan 188 N.W.2d 864 Minn. 1971
    For instance, in General Mills, Inc. v. Division of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 , we held that these provisions permit the state broad powers to tax and to classify for tax purposes.
  • 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
    General Mills, Inc. v. Division of Employment and Security, 224 Minn. 306, 310 , 28 N. W. (2d) 847, 849 ; Hassler v. Engberg, 233 Minn. 487, 508 , 48 N. W. (2d) 343, 356 .
  • Wichelman v. Messner 83 N.W.2d 800 Minn. 1957
  • Wichelman v. Messner 83 N.W.2d 800 Minn. 1957
    Loew v. Hagerle Brothers, 226 Minn. 485 , 33 N. W. (2d) 598 ; State v. Marcus, 210 Minn. 576 , ; State v. LeFebvre, 174 Minn. 248 , ; General Mills, Inc. v. Div. of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 .
  • State v. International Harvester Co. 63 N.W.2d 547 Minn. 1954
  • State v. International Harvester Co. 63 N.W.2d 547 Minn. 1954
    1 , L. R. A. 1916D, 412; Loew v. Hagerle Brothers, 226 Minn. 485 , 33 N. W. (2d) 598 ; State v. Pehrson, 205 Minn. *375 573, , 123 A. L. R. 1045; Eldred v. Div. of Employment and Security, 209 Minn. 58 , ; Carmichael v. Southern Coal & Coke Co. 301 U. S. 495 , 57 S. Ct. 868 , 81 L. ed. 1245, 109 A. L. R. 1327; General Mills, Inc. v. Div. of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 ; State ex rel.
  • Kaljuste v. Hennepin County Sanatorium Commission 61 N.W.2d 757 Minn. 1953
  • Kaljuste v. Hennepin County Sanatorium Commission 61 N.W.2d 757 Minn. 1953
    L. R. A. 1916D, 412; Loew v. Hagerle Brothers, 226 Minn. 485 , 33 N. W. (2d) 598 ; State v. Pehrson, 205 Minn. *418 573 , , 123 A. L. R. 1045; Eldred v. Div. of Employment and Security, 209 Minn. 58 , ; Carmichael v. Southern Coal & Coke Co. 301 U. S. 495 , 57 S. Ct. 868 , 81 L. ed. 1245, 109 A. L. R. 1327; General Mills, Inc. v. Div. of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 ; State ex rel.
  • City of Duluth v. Northland Greyhound Lines 52 N.W.2d 774 Minn. 1952
  • City of Duluth v. Northland Greyhound Lines 52 N.W.2d 774 Minn. 1952
    Louisville G. & E. Co. v. Coleman, 277 U. S. 32, 37 , 48 S. Ct. 423 , 72 L. ed. 770, quoted in National Tea Co. v. State, 205 Minn. 443 , .” For later cases, see General Mills, Inc. v. Division of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 ; Loew v. Hagerle Brothers, 226 Minn. 485 , 33 N. W. (2d) 598 ; Anderson v. City of St.
  • Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
  • Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
    General Mills, Inc. v. Division of Employment and Security, 224 Minn. 306 , 28 N. W. (2d) 847 .
  • Nicollet Hotel Co. v. Christgau 40 N.W.2d 622 Minn. 1950
  • Nicollet Hotel Co. v. Christgau 40 N.W.2d 622 Minn. 1950
    *68 State v. Donovan, 218 Minn. 606 , 16 N. W. (2d) 897 ; State v. Industrial Tool & Die Works, Inc. 220 Minn. 591 , 21 N. W. (2d) 31 ; Christgau v. Fine, 223 Minn. 452 , 27 N. W. (2d) 193 ; General Mills, Inc. v. Div. of Employment & Security, 224 Minn. 306 , 28 N. W. (2d) 847 .