Cited by

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

136 citing documents.

Followed Vadnais v. State Farm Mutual Automobile Insurance Co. 354 N.W.2d 607 Minn. Ct. App. 1984
See Wallace v. Commissioner of Taxation, 289 Minn. 220
Norwest Bank Hastings National Ass'n v. Franzmeier 355 N.W.2d 431 Minn. Ct. App. 1984
Norwest Bank Hastings National Ass'n v. Franzmeier 355 N.W.2d 431 Minn. Ct. App. 1984
Wallace v. Commissioner of Taxation, 289 Minn. 220
State v. Kornexl 351 N.W.2d 26 Minn. Ct. App. 1984
State v. Kornexl 351 N.W.2d 26 Minn. Ct. App. 1984
Wallace v. Commissioner of Taxation, 289 Minn. 220
Beukhof v. State Farm Mutual Automobile Insurance Co. 349 N.W.2d 355 Minn. Ct. App. 1984
Beukhof v. State Farm Mutual Automobile Insurance Co. 349 N.W.2d 355 Minn. Ct. App. 1984
See Wallace v. Commissioner of Taxation, 289 Minn. 220
MINN. ENERGY & ECONOMIC DEV. AUTH. v. Printy 351 N.W.2d 319 Minn. 1984
MINN. ENERGY & ECONOMIC DEV. AUTH. v. Printy 351 N.W.2d 319 Minn. 1984
Defendant's attack on the definition of "eligible small business" relies upon Wallace v. Commissioner of Taxation, 289 Minn. 220
State v. Corbin 343 N.W.2d 874 Minn. Ct. App. 1984
State v. Corbin 343 N.W.2d 874 Minn. Ct. App. 1984
Finally, we “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , quoting Wallace v. Commissioner of Taxation, 289 Minn. 220
Minnesota Recipients Alliance v. Noot 313 N.W.2d 584 Minn. 1981
Minnesota Recipients Alliance v. Noot 313 N.W.2d 584 Minn. 1981
Plaintiffs argue that we should follow the holding of Wallace v. Commissioner of Taxation, 289 Minn. 220 , that a state statute parallel to federal law should be construed as the parallel law read at that time and not as it may have been amended subsequently: In considering the issue of whether a change in Federal law may alter the force and effect of provisions in a prior state law governing the s
Bunge Corp. v. Commissioner of Revenue 305 N.W.2d 779 Minn. 1981
Bunge Corp. v. Commissioner of Revenue 305 N.W.2d 779 Minn. 1981
Wallace v. Commissioner, 289 Minn. 220
State ex rel. Spannaus v. Northwestern Bell Telephone Co. 304 N.W.2d 872 Minn. 1981
State ex rel. Spannaus v. Northwestern Bell Telephone Co. 304 N.W.2d 872 Minn. 1981
Wallace v. Commissioner of Taxation, 289 Minn. 220
Commissioner of Revenue v. Richardson 302 N.W.2d 23 Minn. 1981
Commissioner of Revenue v. Richardson 302 N.W.2d 23 Minn. 1981
See Wallace v. Commissioner of Taxation, 289 Minn. 220
Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
In Wallace v. Commissioner of Taxation, 289 Minn. 220 , we held that certain medical expenses were deductible even though reimbursed by an insurer because the statute did not limit the deduction to uncompensated expenses and the “courts cannot supply that which the legislature purposely omits or inadvertently overlooks.” 289 Minn. 230 , d
Oster & Pederson, Inc. v. Commissioner of Taxation 266 N.W.2d 162 Minn. 1978
Oster & Pederson, Inc. v. Commissioner of Taxation 266 N.W.2d 162 Minn. 1978
“ ‘Courts cannot supply that which the legislature purposely omits or inadvertently overlooks.’ Wallace v. Commissioner of Taxation, 289 Minn. 220 , ” We find this interpretation of the statutes and of our decision in Hoene persuasive and adopt the Tax Court’s reasoning and language as our holding in this case.
Washington Cty. v. AM. FED. OF STATE, ETC. 262 N.W.2d 163 Minn. 1978
County of Washington v. American Federation of State, County & Municipal Employees, Council No. 91 262 N.W.2d 163 Minn. 1978
Washington Cty. v. AM. FED. OF STATE, ETC. 262 N.W.2d 163 Minn. 1978
See, Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
County of Washington v. American Federation of State, County & Municipal Employees, Council No. 91 262 N.W.2d 163 Minn. 1978
See, Wallace v. Commissioner of Taxation, 289 Minn. 220, 230
Northland Country Club v. Commissioner of Taxation 241 N.W.2d 806 Minn. 1976
Northland Country Club v. Commissioner of Taxation 241 N.W.2d 806 Minn. 1976
As we stated in Wallace v. Commissioner of Taxation, 289 Minn. 220, 230 , in construing a tax statute, “courts cannot supply that which the legislature purposely omits or inadvertently overlooks.” We conclude, therefore, that substantial doubts exist as to the application of Minn. St.
Gillen v. Commissioner of Taxation 232 N.W.2d 894 Minn. 1975
Gillen v. Commissioner of Taxation 232 N.W.2d 894 Minn. 1975
of Taxation, 289 Minn. 220
West St. Paul State Bank v. Signal Hills State Bank 223 N.W.2d 793 Minn. 1974
Lifson v. Commissioner of Taxation 195 N.W.2d 190 Minn. 1972
Lifson v. Commissioner of Taxation 195 N.W.2d 190 Minn. 1972
of Taxation, 289 Minn. 220
Ingebritson v. TJERNLUND MANUFACTURING COMPANY 183 N.W.2d 552 Minn. 1971
Ingebritson v. TJERNLUND MANUFACTURING COMPANY 183 N.W.2d 552 Minn. 1971
of Taxation, 289 Minn. 220, 230 , 184 N. W. (2d) 588, 594 , “courts cannot supply that which- the legislature purposely omits or inadvertently overlooks.” 6 Although at no point in any statute has the term “physician” been used in relation to chiropractors, numerous references to “osteopathic physicians” had been made in Minn. St.