Cited by

Opinions in Minnesota that cite Red Owl Stores, Inc. v. Commissioner of Taxation, 117 N.W.2d 401.

49 citing documents.

Michael and Jean Antonello v. Commissioner of Revenue, Relator. 884 N.W.2d 640 Minn. 2016
Michael and Jean Antonello v. Commissioner of Revenue, Relator. 884 N.W.2d 640 Minn. 2016
See Red Owl Stores, Inc. v. Comm’r of Taxation, 264 Minn. 1, 10, (stating the tax court is limited in its review to “all the testimony determinative of the issues before it.”).
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
SMBSC cites Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1 , in support of its argument.
McNeilus Truck & Manufacturing, Inc. v. County of Dodge 705 N.W.2d 410 Minn. 2005
McNeilus Truck & Manufacturing, Inc. v. County of Dodge 705 N.W.2d 410 Minn. 2005
Advisors, -59 (Minn.1998) (holding that the tax court’s out-of-hand rejection of certain testimony and exhibits that were part of the record was an abuse of discretion); Red Owl Stores, Inc. v. Comm’r of Taxation, 264 Minn. 1, 10
Raisanen v. County of Hennepin 678 N.W.2d 669 Minn. 2004
Raisanen v. County of Hennepin 678 N.W.2d 669 Minn. 2004
With respect to the tax court’s factual findings, our review is limited to “ ‘determining whether there is reasonable evidence to sustain the findings.’ ” Morton Bldgs., Inc. v. Comm’r of Revenue, (quoting Red Owl Stores, Inc. v. Comm’r of Taxation, 264 Minn. 1, 9-10 , ).
Great Lakes Gas Transmission L.P. v. Commissioner 638 N.W.2d 435 Minn. 2002
Great Lakes Gas Transmission L.P. v. Commissioner 638 N.W.2d 435 Minn. 2002
The tax court’s factual determinations are justified if there is “ ‘reasonable evidence to sustain the findings.’ ” Morton Bldgs., Inc. v. Comm’r of Revenue, (quoting Red Owl Stores, Inc. v. Comm’r of Taxation, 264 Minn. 1, 9-10 , ).
Ferche Acquisitions, Inc. v. County of Benton 550 N.W.2d 631 Minn. 1996
Ferche Acquisitions, Inc. v. County of Benton 550 N.W.2d 631 Minn. 1996
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1, 5
TMG Life Insurance Co. v. County of Goodhue 540 N.W.2d 848 Minn. 1995
TMG Life Insurance Co. v. County of Goodhue 540 N.W.2d 848 Minn. 1995
See Red Owl Stores, Inc. v. Commissioner of Tax., 264 Minn. 1, 5 , (appeals from order of commissioner of revenue are to be tried de novo).
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1, 9 , Western Auto Supply Co. v. Commissioner of Taxation, 245 Minn. 346, 366
Morton Buildings, Inc. v. Commissioner of Revenue 488 N.W.2d 254 Minn. 1992
Morton Buildings, Inc. v. Commissioner of Revenue 488 N.W.2d 254 Minn. 1992
In reviewing questions of fact this court’s review is limited “to determining whether there is reasonable evidence to sustain the findings.” Red Owl Stores, Inc. v. Comm’r of Taxation, 264 Minn. 1, 9-10
Chisago Health Services v. Commissioner of Revenue 462 N.W.2d 386 Minn. 1990
Chisago Health Services v. Commissioner of Revenue 462 N.W.2d 386 Minn. 1990
We “will not disturb a decision of the tax court if the evidence is such that the tax court could reasonably reach the conclusion that it did.” citing Red Owl Stores v. Commissioner of Taxation, 264 Minn. 1, 5
Kuiters v. County of Freeborn 430 N.W.2d 461 Minn. 1988
Kuiters v. County of Freeborn 430 N.W.2d 461 Minn. 1988
1 (1986); Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1
Helgeson v. County of Hennepin 387 N.W.2d 408 Minn. 1986
Helgeson v. County of Hennepin 387 N.W.2d 408 Minn. 1986
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1, 5
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
In Red Owl Stores v. Commissioner of Taxation, 264 Minn. 1, 5 , we noted that we will not disturb a decision of the tax court if the evidence is such that the tax court could reasonably reach the conclusion it did.
Commissioner of Revenue v. Associated Dry Goods, Inc. 347 N.W.2d 36 Minn. 1984
Commissioner of Revenue v. Associated Dry Goods, Inc. 347 N.W.2d 36 Minn. 1984
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1, 5
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
State v. Fridley Recreation & Service Co., 288 Minn. 218 , Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1
Orchard Gardens Country Club, Inc. v. Commissioner 294 N.W.2d 701 Minn. 1980
Orchard Gardens Country Club, Inc. v. Commissioner 294 N.W.2d 701 Minn. 1980
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1 , Schleiff v. County of Freeborn, 231 Minn. 389
Northwest Airlines, Inc. v. Commissioner of Revenue 265 N.W.2d 825 Minn. 1978
Northwest Airlines, Inc. v. Commissioner of Revenue 265 N.W.2d 825 Minn. 1978
Once the taxpayer has rebutted the prima facie validity of the assessor’s valuation, Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1 , and Schleiff v. County of Freeborn, supra, and additional evidence is introduced, the standard of review is the same as for any other trial without a jury: the Tax Court’s finding must be upheld unless clearly erroneous.
Summit House Apartment Co. v. County of Hennepin 253 N.W.2d 127 Minn. 1977
Summit House Apartment Co. v. County of Hennepin 253 N.W.2d 127 Minn. 1977
2 See, also, Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1 , 18 Dunnell, Dig.
Xerox Corp. v. County of Hennepin 244 N.W.2d 135 Minn. 1976
Xerox Corp. v. County of Hennepin 244 N.W.2d 135 Minn. 1976
of Taxation, 264 Minn. 1 , Schleiff v. County of Freeborn, 231 Minn. 389
Hedberg & Sons Co. v. County of Hennepin 232 N.W.2d 743 Minn. 1975
Hedberg & Sons Co. v. County of Hennepin 232 N.W.2d 743 Minn. 1975
of Taxation, 264 Minn. 1
Super Valu Stores, Inc. v. Commissioner of Taxation 190 N.W.2d 67 Minn. 1971
Super Valu Stores, Inc. v. Commissioner of Taxation 190 N.W.2d 67 Minn. 1971
of Taxation, 264 Minn. 1 , 117 N. W. (2d) 401 ; Great Northern Investments, Inc. v. Commr.
Mankato Citizens Telephone Co. v. Commissioner of Taxation 145 N.W.2d 313 Minn. 1966
Mankato Citizens Telephone Co. v. Commissioner of Taxation 145 N.W.2d 313 Minn. 1966
of Taxation, 264 Minn. 1 , 117 N. W. (2d) 401 ; Minn. St.
Great Lakes Pipe Line Co. v. Commissioner of Taxation 138 N.W.2d 612 Minn. 1965
Great Lakes Pipe Line Co. v. Commissioner of Taxation 138 N.W.2d 612 Minn. 1965
of Taxation, 264 Minn. 1 , 117 N. W. (2d) 401 ; Minn. St.