Cited by

Opinions in Minnesota that cite Transport Leasing Corporation v. State, 199 N.W.2d 817.

51 citing documents.

Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Therefore, it seems clear that the legislature intended, in its use of the term “fixtures,” to include within the definition of real estate something other than “improvements.” (c) The dissent quotes from Transport Leasing Corp. v. State, 294 Minn. 134, 137 , as follows: “Our interpretation of the statute [the exemption statute in *462 volved herein] is consistent with the legislative objective.