Cited by

Opinions in Minnesota that cite Wallace v. Commissioner of Taxation, 184 N.W.2d 588.

136 citing documents.

Ramsamooj v. Olson 574 N.W.2d 751 Minn. Ct. App. 1998
McGoff v. AMCO Insurance Co. 575 N.W.2d 118 Minn. Ct. App. 1998
McGoff v. AMCO Insurance Co. 575 N.W.2d 118 Minn. Ct. App. 1998
In construing statutes, courts are not free to supply “that which the legislature purposely omits or inadvertently overlooks.” Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Ramsamooj v. Olson 574 N.W.2d 751 Minn. Ct. App. 1998
No. 112, (refusing to supply what legislature “purposely omits or inadvertently overlooks”) (quoting Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , ); Fuller v. City of Mankato, 248 Minn. 342, 347 , (stating, “Ordinarily, legislative enactments will not effect changes in the common law beyond those clearly indicated in [the statutes’] specific terms”).
Matter of Welfare of JM 574 N.W.2d 717 Minn. 1998
Matter of Welfare of JM 574 N.W.2d 717 Minn. 1998
See Wallace v. Commissioner of Taxation, 289 Minn. 220, 229 , -94 (1971).
A/AL, INC. v. City of Faribault 569 N.W.2d 546 Minn. Ct. App. 1997
A/AL, INC. v. City of Faribault 569 N.W.2d 546 Minn. Ct. App. 1997
Further, in interpreting statutes, a court “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Oslund v. Johnson 567 N.W.2d 89 Minn. Ct. App. 1997
Oslund v. Johnson 567 N.W.2d 89 Minn. Ct. App. 1997
Wallace v. Commissioner of Taxation, 289 Minn. 220
Igel v. Commissioner of Revenue 566 N.W.2d 706 Minn. 1997
Igel v. Commissioner of Revenue 566 N.W.2d 706 Minn. 1997
Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Metropolitan Sports Facilities Commission v. County of Hennepin 561 N.W.2d 513 Minn. 1997
Metropolitan Sports Facilities Commission v. County of Hennepin 561 N.W.2d 513 Minn. 1997
It did not and, in keeping with our limited role relative to legislative enactments, we decline to read into the statute a provision the legislature “purposely omits or inadvertently *517 overlooks.” (quoting Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , ).
Green Giant Co. v. Commissioner of Revenue 534 N.W.2d 710 Minn. 1995
Green Giant Co. v. Commissioner of Revenue 534 N.W.2d 710 Minn. 1995
Wallace v. Commissioner of Taxation, 289 Minn. 220
Olson v. Olson 534 N.W.2d 547 Minn. 1995
Olson v. Olson 534 N.W.2d 547 Minn. 1995
of Tax., 289 Minn. 220, 280 , -94 (1971).
Singh v. State Farm Mutual Automobile Insurance Co. 523 N.W.2d 348 Minn. Ct. App. 1994
Singh v. State Farm Mutual Automobile Insurance Co. 523 N.W.2d 348 Minn. Ct. App. 1994
See Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , (“courts cannot supply that which the legislature purposely omits or inadvertently overlooks”); (“the task of extending existing law falls to the supreme court or the legislature, but it does not fall to this court”), pet.
Mid-City Hotel Associates v. Hennepin County Board of Commissioners 516 N.W.2d 574 Minn. Ct. App. 1994
Mid-City Hotel Associates v. Hennepin County Board of Commissioners 516 N.W.2d 574 Minn. Ct. App. 1994
See Wallace v. Commissioner of Taxation, 289 Minn. 220, 228
Ullom v. Independent School District No. 112 515 N.W.2d 615 Minn. Ct. App. 1994
Ullom v. Independent School District No. 112 515 N.W.2d 615 Minn. Ct. App. 1994
No. 261, (quoting Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , ).
Wegener v. Commissioner of Revenue 505 N.W.2d 612 Minn. 1993
Wegener v. Commissioner of Revenue 505 N.W.2d 612 Minn. 1993
In summary, this is not a case of legislative oversight or of a conflict between state and federal income tax laws such as the court encountered in Wallace v. Commissioner of Taxation, 289 Minn. 220
Winberg v. University of Minnesota 485 N.W.2d 325 Minn. Ct. App. 1992
Farm Credit Bank of St. Paul v. Ahrenstorff 479 N.W.2d 102 Minn. Ct. App. 1992
Farm Credit Bank of St. Paul v. Ahrenstorff 479 N.W.2d 102 Minn. Ct. App. 1992
A court “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
RS v. State 459 N.W.2d 680 Minn. 1990
R.S. v. State 459 N.W.2d 680 Minn. 1990
RS v. State 459 N.W.2d 680 Minn. 1990
Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
In Re the Distributor's License of Minnesota Tipboard Co. 453 N.W.2d 567 Minn. Ct. App. 1990
In Re the Distributor's License of Minnesota Tipboard Co. 453 N.W.2d 567 Minn. Ct. App. 1990
Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
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
The courts may not supply what the legislature has omitted, Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , nevertheless, a statute should be construed as a whole and various provisions of the statute should be interpreted in light of each other.
Contested Cases of St. Otto's Home v. Minnesota Department of Human Services 437 N.W.2d 35 Minn. 1989
Contested Cases of St. Otto's Home v. Minnesota Department of Human Services 437 N.W.2d 35 Minn. 1989
See, e.g., Usery v. Kennecott Copper Corp., 577 F.2d 1113, 1119 (10th Cir.1977) (a regulation cannot be construed to mean what an agency intended, but did not adequately express); Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , (commissioner could not supply provision which the legislature purposely omitted or inadvertently overlooked).
Hazelden Foundation v. Meleen 435 N.W.2d 53 Minn. 1989
Hazelden Foundation v. Meleen 435 N.W.2d 53 Minn. 1989
This court has previously stated that in construing a statute “courts cannot supply that which the legislature purposely omits or inadvertently overlooks.” Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
State, Department of Public Safety v. Van Bus Delivery Co. 400 N.W.2d 759 Minn. Ct. App. 1987
State, Department of Public Safety v. Van Bus Delivery Co. 400 N.W.2d 759 Minn. Ct. App. 1987
Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Laue v. Production Credit Ass'n of Blooming Prairie 390 N.W.2d 823 Minn. Ct. App. 1986
Renstrom v. Independent School District No. 261 390 N.W.2d 25 Minn. Ct. App. 1986
Renstrom v. Independent School District No. 261 390 N.W.2d 25 Minn. Ct. App. 1986
We cannot supply what the legislature “purposely omits or inadvertently overlooks.” Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Beukhof v. State Farm Automobile Insurance Co. 371 N.W.2d 538 Minn. 1985
Beukhof v. State Farm Automobile Insurance Co. 371 N.W.2d 538 Minn. 1985
See Wallace v. Commissioner of Taxation, 289 Minn. 220
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
Wallace v. Commissioner of Taxation, 289 Minn. 220
Vadnais v. State Farm Mutual Automobile Insurance Co. 354 N.W.2d 607 Minn. Ct. App. 1984