Cited by

Opinions in Minnesota that cite Northland Country Club v. Commissioner of Taxation, 241 N.W.2d 806.

41 citing documents.

Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator. 875 N.W.2d 321 Minn. 2016
Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator. 875 N.W.2d 321 Minn. 2016
See Northland Country Club v. Comm’r of Taxation, 308 Minn. 265, 267 , (quoting Charles W. Sexton Co. v. Hatfield, 263 Minn. 187, 195 , ).
State of Minnesota v. Tarah Louise Fichtner 867 N.W.2d 242 Minn. Ct. App. 2015
State of Minnesota v. Tarah Louise Fichtner 867 N.W.2d 242 Minn. Ct. App. 2015
(stating that “we ‘cannot supply that which the legislature purposely omits or inadvertently overlooks’” (quoting Northland Country Club v. Comm’r of Taxation, 308 Minn. 265, 271, )).
State of Minnesota v. Brandon Wayne Riggs 865 N.W.2d 679 Minn. 2015
State of Minnesota v. Brandon Wayne Riggs 865 N.W.2d 679 Minn. 2015
Citing Northland Country Club v. Comm’r of Taxation, 308 Minn. 265, 271 , the court of appeals explained that the omission of a phrase from a statute is presumed to be deliberate.
State v. Riggs 845 N.W.2d 236 Minn. Ct. App. 2014
State v. Riggs 845 N.W.2d 236 Minn. Ct. App. 2014
Power Ass’n, (stating “that the expression of one thing is the exclusion of another”), aff'd, see also Northland Country Club v. Comm’r of *239 Taxation, 308 Minn. 265, 271 , (stating that omission of phrase from statute is presumed deliberate).
In Re the Estate of Eckley 780 N.W.2d 407 Minn. Ct. App. 2010
In Re the Estate of Eckley 780 N.W.2d 407 Minn. Ct. App. 2010
Northland Country Club v. Comm’r of Taxation, 308 Minn. 265, 271
BCBSM, INC. v. Commissioner of Revenue 663 N.W.2d 531 Minn. 2003
BCBSM, INC. v. Commissioner of Revenue 663 N.W.2d 531 Minn. 2003
Dahlberg, d at 743 ; see also Northland Country Club v. Comm’r of Taxation, 308 Minn. 265, 267 , (concluding that while the commissioner’s interpretation of the statute was rational, the presence of crucial undefined terms will invoke the principle that tax statutes are interpreted in favor of the taxpayer).
Erickson v. Fullerton 619 N.W.2d 204 Minn. Ct. App. 2000
Erickson v. Fullerton 619 N.W.2d 204 Minn. Ct. App. 2000
See Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , (court cannot supply language that legislature omitted).
Brandt v. Hallwood Management Co. 560 N.W.2d 396 Minn. Ct. App. 1997
Brandt v. Hallwood Management Co. 560 N.W.2d 396 Minn. Ct. App. 1997
It is well established that when construing statutes, a reviewing court “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , (citation omitted).
RLI Insurance Co. v. Pike 556 N.W.2d 1 Minn. Ct. App. 1996
RLI Insurance Co. v. Pike 556 N.W.2d 1 Minn. Ct. App. 1996
See Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271
State v. Wagner 555 N.W.2d 752 Minn. Ct. App. 1996
State v. Wagner 555 N.W.2d 752 Minn. Ct. App. 1996
See Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , (when construing statutes, the court “cannot supply that which the legislature purposely omits or inadvertently overlooks”).
Foster on Behalf of J.B. v. Brooks 546 N.W.2d 52 Minn. Ct. App. 1996
Foster on Behalf of J.B. v. Brooks 546 N.W.2d 52 Minn. Ct. App. 1996
(quoting Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , ).
Hagstrom v. American Circuit Breaker Corp. 518 N.W.2d 46 Minn. Ct. App. 1994
Hagstrom v. American Circuit Breaker Corp. 518 N.W.2d 46 Minn. Ct. App. 1994
See Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 270-71 , (presuming that the Legislature’s failure to include a term was deliberate).
Minneapolis Federation of Teachers v. Minneapolis Public Schools, Special School District No. 1 512 N.W.2d 107 Minn. Ct. App. 1994
Minneapolis Federation of Teachers v. Minneapolis Public Schools, Special School District No. 1 512 N.W.2d 107 Minn. Ct. App. 1994
See Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 270-71 , (presuming that the Legislature’s failure to include a term was deliberate).
State v. Hulst 510 N.W.2d 262 Minn. Ct. App. 1994
State v. Hulst 510 N.W.2d 262 Minn. Ct. App. 1994
(quoting Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271 , ).
Wegener v. Commissioner of Revenue 505 N.W.2d 612 Minn. 1993
Davila v. Ramsey County Community Human Services Department 374 N.W.2d 547 Minn. Ct. App. 1985
Davila v. Ramsey County Community Human Services Department 374 N.W.2d 547 Minn. Ct. App. 1985
We “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Northland Country Club v. Commissioner, 308 Minn. 265, 271
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
Northland Country Club v. Commissioner of Taxation, 308 Minn. 265 , Charles W. Sexton Co. v. Hatfield, 263 Minn. 187, 195 , 116 *
Nyflot v. Commissioner of Public Safety 365 N.W.2d 266 Minn. Ct. App. 1985
Nyflot v. Commissioner of Public Safety 365 N.W.2d 266 Minn. Ct. App. 1985
However, we “cannot supply that which the legislature purposely omits or inadvertently overlooks.” Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271
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
C. G. Rein Co. v. Roemer 304 N.W.2d 21 Minn. 1981
C. G. Rein Co. v. Roemer 304 N.W.2d 21 Minn. 1981
See Northland Country Club v. Commissioner, 308 Minn. 265
Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
Distinguished Fingerhut v. Commissioner of Revenue 278 N.W.2d 528 Minn. 1979
Accord, Oster & Pederson, Northland Country Club v. Commissioner of Taxation, 308 Minn. 265, 271