Cited by

Opinions in Minnesota that cite Anderson v. Commissioner of Taxation, 93 N.W.2d 523.

33 citing documents.

In the Matter of a Petition for Clarification or Amendment of Appropriate Unit. Minn. Ct. App. 2026
See Anderson v. Comm’r of Tax’n, (noting the persuasive value of federal precedent when the state and federal tax code were “nearly identical”); see also N.H. v. Anoka-Hennepin Sch.
A18-1953 A18-1958 A18-1959 A18-1960 A18-1961 Minn. 2021
See Anderson v. Comm’r of Tax’n , (explaining that statutes are “construed as a whole so as to harmonize and give effect to all its parts”).
Kroll Ontrack, LLC v. Comm'r Revenue 931 N.W.2d 371 Minn. 2019
Kroll Ontrack, LLC v. Comm'r Revenue 931 N.W.2d 371 Minn. 2019
See, e.g. , Minn. Stat. § 645.16 ("Every law shall be construed, if possible, to give effect to all its provisions."); Anderson v. Comm'r of Taxation , 253 Minn. 528 , , 528 (1958) ("In ascertaining legislative intent a statute is to be construed as a whole so as to harmonize and give effect to all its parts, and where possible, no word, phrase, or sentence will be held superfluous, void, or insignificant.").
Phone Recovery Servs., LLC v. Qwest Corp. 919 N.W.2d 315 Minn. 2018
City of Oronoco v. Fitzpatrick Real Estate, LLC v. Whitney National Bank of New Orleans, Louisiana 883 N.W.2d 592 Minn. 2016
City of Oronoco v. Fitzpatrick Real Estate, LLC v. Whitney National Bank of New Orleans, Louisiana 883 N.W.2d 592 Minn. 2016
We consider the statute “as a whole so as to harmonize and give effect to all its parts, and where possible, no word, phrase, or sentence will be held superfluous, void, or insignificant.” Anderson v. Comm’r of Taxation, 253 Minn. 528, 533
Wayzata Nissan, LLC v. Nissan North America, Inc., Stephen J. McDaniels 865 N.W.2d 75 Minn. Ct. App. 2015
Wayzata Nissan, LLC v. Nissan North America, Inc., Stephen J. McDaniels 865 N.W.2d 75 Minn. Ct. App. 2015
“In ascertaining legislative intent a statute is to be construed as a whole so as to harmonize and give effect to all its parts, and where possible, no word, phrase, or sentence will be held superfluous, void, or insignificant.” Anderson v. Comm'r of Taxation, 253 Minn. 528, 533
In Re UnitedHealth Group Inc. Shareholder Derivative Litigation 754 N.W.2d 544 Minn. 2008
Progressive Specialty Insurance Co. v. Widness Ex Rel. Widness 635 N.W.2d 516 Minn. 2001
Progressive Specialty Insurance Co. v. Widness Ex Rel. Widness 635 N.W.2d 516 Minn. 2001
See Anderson v. Comm’r of Taxation, 253 Minn. 528, 533
In Re Linehan 594 N.W.2d 867 Minn. 1999
State v. Peterson 535 N.W.2d 689 Minn. Ct. App. 1995
State v. Peterson 535 N.W.2d 689 Minn. Ct. App. 1995
Co. v. Commissioner of Jobs & Training, (statute must be construed as whole, with individual provisions read in light of one another) (citing Anderson v. Commissioner of Taxation, 253 Minn. 528, 533 , ).
Donovan Contracting of St. Cloud, Inc. v. Minnesota Department of Transportation 469 N.W.2d 718 Minn. Ct. App. 1991
Donovan Contracting of St. Cloud, Inc. v. Minnesota Department of Transportation 469 N.W.2d 718 Minn. Ct. App. 1991
See Anderson v. Commissioner of Taxation, 253 Minn. 528, 540
Beaver Creek Mutual Insurance Co. v. Commissioner of Jobs & Training 463 N.W.2d 535 Minn. Ct. App. 1990
Beaver Creek Mutual Insurance Co. v. Commissioner of Jobs & Training 463 N.W.2d 535 Minn. Ct. App. 1990
Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
Lemmerman v. ETA Systems, Inc. 458 N.W.2d 431 Minn. Ct. App. 1990
Lemmerman v. ETA Systems, Inc. 458 N.W.2d 431 Minn. Ct. App. 1990
Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
Matter of Peterson 446 N.W.2d 669 Minn. Ct. App. 1989
Matter of Peterson 446 N.W.2d 669 Minn. Ct. App. 1989
See Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
Gurewitz v. Commissioner of Jobs & Training 444 N.W.2d 299 Minn. Ct. App. 1989
Gurewitz v. Commissioner of Jobs & Training 444 N.W.2d 299 Minn. Ct. App. 1989
Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
Willmus for Benefit of Willmus v. COM'N OF REV. 371 N.W.2d 210 Minn. 1985
Willmus for Benefit of Willmus v. COM'N OF REV. 371 N.W.2d 210 Minn. 1985
Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
Owens v. Federated Mutual Implement & Hardware Insurance Co. 328 N.W.2d 162 Minn. 1983
Owens v. Federated Mutual Implement & Hardware Insurance Co. 328 N.W.2d 162 Minn. 1983
Anderson v. Commissioner of Taxation, 253 Minn. 528, 533
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, 253 Minn. 528, 536 , 93 Ñ. W. (2d) 523, 530, citing Oliver Iron Min.
Steele County Building & Loan Ass'n v. Commissioner of Taxation 116 N.W.2d 506 Minn. 1962
Steele County Building & Loan Ass'n v. Commissioner of Taxation 116 N.W.2d 506 Minn. 1962
of Taxation, 253 Minn. 528, 540 , 93 N. W. (2d) 523, 532 .