Cited by

Opinions in Minnesota that cite Mankato Citizens Telephone Co. v. Commissioner of Taxation, 145 N.W.2d 313.

55 citing documents.

Brenda Thormodson v. Kathryn Rae Zehnder Minn. Ct. App. 2025
Brenda Thormodson v. Kathryn Rae Zehnder Minn. Ct. App. 2025
Co. v. Comm’r of Tax’n, (noting that “a revision of an existing statute is presumed not to change its meaning, even if there be alterations in the phraseology, unless such intention to change the law clearly appears from the language of the revised statute” (quotation omitted)).
Lee Michael Scheurer, Appellant/Cross-Respondent v. Douglas Shrewsbury as Special Administrator for the Estate of Ann ... Minn. 2025
Lee Michael Scheurer, Appellant/Cross-Respondent v. Douglas Shrewsbury as Special Administrator for the Estate of Ann ... Minn. 2025
Co. v. Comm’r of Tax’n, –20 (Minn. 1966).
State of Minnesota v. Kevin Herman Larson Minn. Ct. App. 2016
State of Minnesota v. Kevin Herman Larson Minn. Ct. App. 2016
Co. v. Comm’r of Taxation, 275 Minn. 107, 111, Minn. Stat. § 645.16 (2014).
Custom Ag Service of Montevideo, Inc. v. Commissioner of Revenue 728 N.W.2d 910 Minn. 2007
Custom Ag Service of Montevideo, Inc. v. Commissioner of Revenue 728 N.W.2d 910 Minn. 2007
Co. v. Comm’r of Taxation, 275 Minn. 107, 111 , (citation omitted).
Olmanson v. LeSueur County 693 N.W.2d 876 Minn. 2005
Olmanson v. LeSueur County 693 N.W.2d 876 Minn. 2005
Co. v. Comm’r of Taxation, 275 Minn. 107, 111 , Minn.Stat.
Walser Auto Sales, Inc. v. City of Richfield 635 N.W.2d 391 Minn. Ct. App. 2001
Walser Auto Sales, Inc. v. City of Richfield 635 N.W.2d 391 Minn. Ct. App. 2001
Co. v. Comm’r of Taxation, 275 Minn. 107, 112 , (citation omitted), respondents’ admission does not by itself transform an ambiguous phrase into an obvious mistake.
Associated Builders & Contractors v. Carlson 590 N.W.2d 130 Minn. Ct. App. 1999
Associated Builders & Contractors v. Carlson 590 N.W.2d 130 Minn. Ct. App. 1999
Co. v. Commissioner of Taxation, 275 Minn. 107, 112
Nelson's Office Supply Stores, Inc. v. Commissioner 508 N.W.2d 776 Minn. 1993
Nelson's Office Supply Stores, Inc. v. Commissioner 508 N.W.2d 776 Minn. 1993
Co. v. Commissioner of Taxation, 275 Minn. 107, 112
Rochester v. PEOPLE'S CO-OP. POWER ASS'N 466 N.W.2d 753 Minn. Ct. App. 1991
Rochester v. PEOPLE'S CO-OP. POWER ASS'N 466 N.W.2d 753 Minn. Ct. App. 1991
Co. v. Comm'r of Taxation, 275 Minn. 107
City of Rochester v. People's Cooperative Power Ass'n 466 N.W.2d 753 Minn. Ct. App. 1991
City of Rochester v. People's Cooperative Power Ass'n 466 N.W.2d 753 Minn. Ct. App. 1991
Co. v. Comm’r of Taxation, 275 Minn. 107
NCR Corp. v. Commissioner of Revenue 438 N.W.2d 86 Minn. 1989
NCR Corp. v. Commissioner of Revenue 438 N.W.2d 86 Minn. 1989
Co. v. Comm’r. of Taxation, 275 Minn 107, 111
Billigmeier v. County of Hennepin 428 N.W.2d 79 Minn. 1988
Billigmeier v. County of Hennepin 428 N.W.2d 79 Minn. 1988
Co. v. Comm’r of Taxation, 275 Minn. 107, 112
McBride v. BLACKTOP 422 N.W.2d 255 Minn. 1988
McBride v. BLACKTOP 422 N.W.2d 255 Minn. 1988
Co. v. Comm’r of Taxation, 275 Minn. 107, 112
In Re Claims Against the Kern Grain Co. 369 N.W.2d 565 Minn. Ct. App. 1985
In Re Claims Against the Kern Grain Co. 369 N.W.2d 565 Minn. Ct. App. 1985
Mankato Citizens Telephone Co. v. Commissioner of Taxation, 275 Minn. 107
Holliday v. Larson 338 N.W.2d 23 Minn. 1983
Holliday v. Larson 338 N.W.2d 23 Minn. 1983
Co. v. Commissioner of Taxation, 275 Minn. 107, 112
Galle v. Excalibur Insurance Co. 317 N.W.2d 368 Minn. 1982
Archer Daniels Midland Co. v. State Ex Rel. Allen 315 N.W.2d 597 Minn. 1982
Archer Daniels Midland Co. v. State Ex Rel. Allen 315 N.W.2d 597 Minn. 1982
See, e.g., Mankato Citizens Telephone Co. v. Commissioner of Taxation, 275 Minn. 107, 112 , Minn.Stat.
MINN. VIKINGS FOOTBALL CLUB v. Metro. Council 289 N.W.2d 426 Minn. 1979
MINN. VIKINGS FOOTBALL CLUB v. Metro. Council 289 N.W.2d 426 Minn. 1979
Minnesota Public Research Interest Group v. Minnesota Environmental Quality Council, 306 Minn. 370 , Mankato Citizens Telephone Co. v. Commissioner of Taxation, 275 Minn. 107
Goodman v. State, Department of Public Safety 282 N.W.2d 559 Minn. 1979
Goodman v. State, Department of Public Safety 282 N.W.2d 559 Minn. 1979
In re Estate of Raynolds, 219 Minn. 449 , Knopp v. Gutterman, 258 Minn. 33 , Mankato Citizens Telephone Company v. Commissioner of Taxation, 275 Minn. 107
Soo Line Railroad v. Commissioner of Revenue 277 N.W.2d 7 Minn. 1979
Soo Line Railroad v. Commissioner of Revenue 277 N.W.2d 7 Minn. 1979
Co. v. Commissioner of Taxation, 275 Minn. 107, 112 , : “Another important rule of statutory construction is that administrative interpretation of statutes, although not binding upon the courts, should receive consideration unless found to be erroneous and in conflict with the express purpose of the act and the intention of the legislatur
Independent School District No. 621 v. Public Employment Relations Board 268 N.W.2d 410 Minn. 1978
Independent School District No. 621 v. Public Employment Relations Board 268 N.W.2d 410 Minn. 1978
of Taxation, 275 Minn. 107
United States Steel Corp. v. Commissioner of Taxation 226 N.W.2d 870 Minn. 1975
United States Steel Corp. v. Commissioner of Taxation 226 N.W.2d 870 Minn. 1975
of Taxation, 275 Minn. 107 , Oliver Iron Min.
Hughes v. Patrick and Associates 220 N.W.2d 347 Minn. 1974
Hughes v. Patrick and Associates 220 N.W.2d 347 Minn. 1974
of Taxation, 275 Minn. 107
Robertson v. Johnson 200 N.W.2d 316 Minn. 1972
Molberg v. Marsden 200 N.W.2d 298 Minn. 1972
Molberg v. Marsden 200 N.W.2d 298 Minn. 1972
of Taxation, 275 Minn. 107, 112 , Hickok v. Margolis, 221 Minn. 480, 485
Robertson v. Johnson 200 N.W.2d 316 Minn. 1972
of Taxation, 275 Minn. 107
In RE ESTATE OF MURPHY v. State Dept. of Pub. Welfare 198 N.W.2d 570 Minn. 1972