Cited by

Opinions in Minnesota that cite Miller v. Commissioner of Taxation, 59 N.W.2d 925.

30 citing documents.

Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator. 875 N.W.2d 321 Minn. 2016
Mauer v. Commissioner of Revenue 829 N.W.2d 59 Minn. 2013
Mauer v. Commissioner of Revenue 829 N.W.2d 59 Minn. 2013
Sanchez v. Comm’r of Revenue, (citing Miller’s Estate v. Comm’r of Taxation, 240 Minn. 18, 20 , ).
Bradison v. Commissioner of Revenue 825 N.W.2d 747 Minn. 2013
Bradison v. Commissioner of Revenue 825 N.W.2d 747 Minn. 2013
Domicile is established by physical presence in a place “coupled with an intent to make such place one’s home.” Miller’s Estate v. Comm’r of Taxation, 240 Minn. 18, 19 , see also Minn. R. 8001 .0300, subp.
Larson v. Commissioner of Revenue 824 N.W.2d 329 Minn. 2013
Larson v. Commissioner of Revenue 824 N.W.2d 329 Minn. 2013
We review the tax court’s findings of fact “to determine whether there is sufficient evidence to support the decision.” Miller’s Estate v. Comm’r of Taxation, 240 Minn. 18, 20 , see also Minn.Stat.
Sanchez v. Commissioner of Revenue 770 N.W.2d 523 Minn. 2009
Sanchez v. Commissioner of Revenue 770 N.W.2d 523 Minn. 2009
Decisions that involve questions of fact are reviewed “to determine whether there is sufficient evidence to support the decision.” Miller’s Estate v. Comm’r of Taxation, 240 Minn. 18, 20
Dreyling v. Commissioner of Revenue 711 N.W.2d 491 Minn. 2006
Dreyling v. Commissioner of Revenue 711 N.W.2d 491 Minn. 2006
Miller’s Estate v. Comm’r of Taxation, 240 Minn. 18, 19
Manthey v. Commissioner of Revenue 468 N.W.2d 548 Minn. 1991
Manthey v. Commissioner of Revenue 468 N.W.2d 548 Minn. 1991
Miller v. Commissioner of Taxation, 240 *550 Minn. 18, 19
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
2; see Miller v. Commissioner of Taxation, 240 Minn. 18, 19
Nagaraja v. Commissioner of Revenue 352 N.W.2d 373 Minn. 1984
Nagaraja v. Commissioner of Revenue 352 N.W.2d 373 Minn. 1984
Miller’s Estate v. Commissioner, of Taxation, 240 Minn. 18, 20
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
Commissioner of Revenue v. Stamp 296 N.W.2d 867 Minn. 1980
Commissioner of Revenue v. Stamp 296 N.W.2d 867 Minn. 1980
7 (1978) defines “resident” as “any individual domiciled in Minnesota and any other individual maintaining an abode therein during any portion of the tax year who shall not, during the whole of such tax year, have been domiciled outside the state.” In Miller v. Comm’r of Taxation, 240 Minn. 18, 19 , we stated that “ ‘[djomicile’ means bodily presence in a place coupled with an intent to make such place one’s home.” Since the bodily presence element was undisputed in Miller , our discussion focus
Great Northern Investments, Inc. v. Commissioner of Taxation 127 N.W.2d 444 Minn. 1964
Great Northern Investments, Inc. v. Commissioner of Taxation 127 N.W.2d 444 Minn. 1964
of Taxation, 240 Minn. 18 , 59 N. W. (2d) 925 ; Western Auto Supply Co. v. Commr.
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
of Taxation, 240 Minn. 18 , 59 N. W. (2d) 925 ; Western Auto Supply Co. v. Commr.
Sevcik v. Commissioner of Taxation 100 N.W.2d 678 Minn. 1959
Sevcik v. Commissioner of Taxation 100 N.W.2d 678 Minn. 1959
of Taxation, 240 Minn. 18 , 59 N. W. (2d) 925 ; Western Auto Supply Co. v. Commr.
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
of Taxation, 240 Minn. 18 , 59 N. W. (2d) 925 , we recently emphasized that the function of this court in reviewing a decision of the Board of Tax Appeals is to determine whether there is sufficient evidence to support the decision.
Miller v. Commissioner of Taxation 64 N.W.2d 1 Minn. 1954
Miller v. Commissioner of Taxation 64 N.W.2d 1 Minn. 1954
The original proceedings before the board of tax appeals were reviewed by this court and a decision rendered in Miller v. Com *30 missioner of Taxation, 240 Minn. 18 , 59 N. W. (2d) 925 .