Cited by

Opinions in Minnesota that cite Guilliams v. Commissioner of Revenue, 299 N.W.2d 138.

80 citing documents.

In the Matter of the Welfare of the Child of: T. M. A. and M. J. R., Parents Minn. Ct. App. 2024
In the Matter of the Welfare of the Child of: T. M. A. and M. J. R., Parents Minn. Ct. App. 2024
“Under the ‘rational[] basis’ test an Act should be upheld as constitutional if the record shows the Act is rationally related to achievement of a legitimate government purpose.” Ri-Mel, d at 106 (citing Minnesota v. Clover Leaf Creamery Co., 449 U.S. 456, 464 (1981); Guilliams v. Comm’r of Revenue, d 138, 142 (Minn. 1980)).
Minn. 2021
at 919 (emphasis added); see Guilliams v. Comm’r of Revenue , n.1 (Minn. 19 80) (noting that the tax co urt has jurisdiction over a constitutional claim when the claim is raised “in the first instance .
Court of Appeals Thissen, J. Concurring, Anderson, J., Gildea, C.J. Fletcher Properties, Inc., et al., Minn. 2020
See Holloway, d at 349 (a classification that has some reasonable basis “ ‘does not offend the constitution simply because it is not made with mathematical nicety or because in practice it results in some inequality’ ” (quoting Guilliams v. Comm’r of Revenue, )); Westling v. Cty.
Fletcher Props., Inc. v. City of Minneapolis 931 N.W.2d 410 Minn. Ct. App. 2019
Fletcher Props., Inc. v. City of Minneapolis 931 N.W.2d 410 Minn. Ct. App. 2019
Guilliams v. Comm'r of Revenue , , 143 (Minn. 1980) (quotation omitted).
State v. Holloway 916 N.W.2d 338 Minn. 2018
State v. Holloway 916 N.W.2d 338 Minn. 2018
Guilliams v. Comm'r of Revenue , , 143 (Minn. 1980) (citation omitted) (internal quotation marks omitted).
State of Minnesota, Minn. 2018
”); Guilliams v. Comm’r of Revenue , (“If the classification has some reasonable basis, it does not offend the constitution simply because it is not made with mathematical nicety or because in practice it results in some inequality.” (citation omitted) (internal quotation marks omitted)).
State ex rel. Commissioner of Human Services v. Buchmann 830 N.W.2d 895 Minn. Ct. App. 2013
State ex rel. Commissioner of Human Services v. Buchmann 830 N.W.2d 895 Minn. Ct. App. 2013
Guilliams v. Comm’r of Revenue, (providing that so long as a classification has a rational basis, “it does not offend the constitution simply because it is not made with mathematical nicety or because in practice it results in some inequality” (quotation omitted)).
Granville v. Minneapolis School District 716 N.W.2d 387 Minn. Ct. App. 2006
Granville v. Minneapolis School District 716 N.W.2d 387 Minn. Ct. App. 2006
( (quoting Guilliams v. Comm’r of Revenue, )).
ILHC OF EAGAN, LLC v. County of Dakota 693 N.W.2d 412 Minn. 2005
ILHC OF EAGAN, LLC v. County of Dakota 693 N.W.2d 412 Minn. 2005
We have also noted that the complainant has the burden to show that “the legislative facts on which the classification is apparently based could not reasonably be conceived to be true by the governmental decisionmaker.” Guilliams v. Comm’r of Revenue, , 141 n. 3 (Minn.1980) (quoting Vance v. Bradley, 440 U.S. 93, 111 , 99 S.Ct.
Minnesota Automatic Merchandising Council v. Salomone 682 N.W.2d 557 Minn. 2004
Minnesota Automatic Merchandising Council v. Salomone 682 N.W.2d 557 Minn. 2004
pholding as constitutional the classification of nonhomestead residential properties for purposes of real estate taxation into those of three units or less and those properties with four or more units); -43 (Minn.1982) .(upholding the retroactive assessment of taxes on iron ore for six-year period as constitutional); Guilliams v. Comm’r of Revenue, -44 (Minn.1980) (determining that the farm loss modification law was constitutional); Miller Brewing, d at 356-59 (allowing a 50 percent credit allow
State v. Frazier 649 N.W.2d 828 Minn. 2002
Heidbreder v. Carton 636 N.W.2d 833 Minn. Ct. App. 2001
Heidbreder v. Carton 636 N.W.2d 833 Minn. Ct. App. 2001
§ 645.17(3) (2000); Guilliams v. Comm’r of Revenue
In Re Alternative Minimum Tax Refund Cases 546 N.W.2d 285 Minn. 1996
In Re Alternative Minimum Tax Refund Cases 546 N.W.2d 285 Minn. 1996
Miller Brewing, supra, at 356.
Minneapolis Term Limits Coalition v. Keefe 535 N.W.2d 306 Minn. 1995
Rocco Altobelli, Inc. v. State, Department of Commerce 524 N.W.2d 30 Minn. Ct. App. 1994
Rocco Altobelli, Inc. v. State, Department of Commerce 524 N.W.2d 30 Minn. Ct. App. 1994
The Minnesota Supreme Court has noted that “in the field of taxation, the legislature’s power *38 is inherently broader and its exercise more flexible than in other areas.” (citing Reed v. Bjornson, 191 Minn. 254, 263 , 253 N.W.
Mitchell v. Steffen 504 N.W.2d 198 Minn. 1993
Brainerd Area Civic Center v. Commissioner of Revenue 499 N.W.2d 468 Minn. 1993
Brainerd Area Civic Center v. Commissioner of Revenue 499 N.W.2d 468 Minn. 1993
See, Rio Vista Non-Profit Housing Corp. v. Ramsey County, supra.
John Hancock Mutual Life Insurance Co. v. Commissioner of Revenue 497 N.W.2d 250 Minn. 1993
John Hancock Mutual Life Insurance Co. v. Commissioner of Revenue 497 N.W.2d 250 Minn. 1993
Matter of Ultraflex Enterprises'appeal 497 N.W.2d 641 Minn. Ct. App. 1993
Matter of Ultraflex Enterprises'appeal 497 N.W.2d 641 Minn. Ct. App. 1993
Midwest Family Mutual Insurance v. Bleick 486 N.W.2d 435 Minn. Ct. App. 1992
Midwest Family Mutual Insurance v. Bleick 486 N.W.2d 435 Minn. Ct. App. 1992
A statute carries a presumption in favor of its constitutionality, and should be declared unconstitutional only when absolutely necessary.
Backdahl v. Commissioner of Public Safety 479 N.W.2d 89 Minn. Ct. App. 1992
Backdahl v. Commissioner of Public Safety 479 N.W.2d 89 Minn. Ct. App. 1992
715, 725 , 66 L.Ed.2d 659 (1981)
Metropolitan Sports Facilities Commission v. County of Hennepin 478 N.W.2d 487 Minn. 1991
Metropolitan Sports Facilities Commission v. County of Hennepin 478 N.W.2d 487 Minn. 1991
State v. Russell 477 N.W.2d 886 Minn. 1991
State v. Russell 477 N.W.2d 886 Minn. 1991
State v. Davidson 471 N.W.2d 691 Minn. Ct. App. 1991
Friedman v. Commissioner of Public Safety 455 N.W.2d 93 Minn. Ct. App. 1990
Friedman v. Commissioner of Public Safety 455 N.W.2d 93 Minn. Ct. App. 1990
See Guilliams v. Comm’r of Revenue
St. Paul Companies, Inc. v. Hatch 437 N.W.2d 666 Minn. Ct. App. 1989
St. Paul Companies, Inc. v. Hatch 437 N.W.2d 666 Minn. Ct. App. 1989
State v. Hamm 423 N.W.2d 379 Minn. 1988
State v. Hamm 423 N.W.2d 379 Minn. 1988
See Guilliams v. Comm’r of Revenue
State Ex Rel. Humphrey v. Ri-Mel, Inc. 417 N.W.2d 102 Minn. Ct. App. 1987
State Ex Rel. Humphrey v. Ri-Mel, Inc. 417 N.W.2d 102 Minn. Ct. App. 1987
715, 723-24 , 66 L.Ed.2d 659 (1981)
In Re Tveten 402 N.W.2d 551 Minn. 1987