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

80 citing documents.

In Re Tveten 402 N.W.2d 551 Minn. 1987
In Re Estate of Turner 391 N.W.2d 767 Minn. 1986
Soo Line Railroad v. Commissioner of Revenue 377 N.W.2d 453 Minn. 1985
Soo Line Railroad v. Commissioner of Revenue 377 N.W.2d 453 Minn. 1985
That the Tax Court lacks original jurisdiction over constitutional issues was initially decided by this court in -20 (Minn.1980) , 139 n. 1 (Minn.1980).
Reiser v. Commissioner of Revenue 369 N.W.2d 2 Minn. 1985
Reiser v. Commissioner of Revenue 369 N.W.2d 2 Minn. 1985
For example, the costs of the farm, “which ordinarily would be chargeable to a capital account and deferred, may be used by the farmer as a current expense deduction.”
Nagaraja v. Commissioner of Revenue 352 N.W.2d 373 Minn. 1984
Nagaraja v. Commissioner of Revenue 352 N.W.2d 373 Minn. 1984
In this court clarified the extent of the Tax Court's powers to decide constitutional issues.
Mohs v. Aetna Casualty & Surety Co. 349 N.W.2d 580 Minn. Ct. App. 1984
Mohs v. Aetna Casualty & Surety Co. 349 N.W.2d 580 Minn. Ct. App. 1984
justify legislation adapted to peculiar conditions and needs; (2) the classification must be genuine or relevant to the purposes of the law; that is, there must be an evident connection between the distinctive needs peculiar to the class and the prescribed remedy; (3) the purpose of the statute must be one that the state can legitimately attempt to achieve.”
McGuire v. C & L RESTAURANT INC. 346 N.W.2d 605 Minn. 1984
McGuire v. C & L RESTAURANT INC. 346 N.W.2d 605 Minn. 1984
Erie Mining Co. v. Commissioner of Revenue 343 N.W.2d 261 Minn. 1984
Erie Mining Co. v. Commissioner of Revenue 343 N.W.2d 261 Minn. 1984
AFSCME Councils 6, 14, 65 & 96, AFL-CIO v. Sundquist 338 N.W.2d 560 Minn. 1983
AFSCME Councils 6, 14, 65 & 96, AFL-CIO v. Sundquist 338 N.W.2d 560 Minn. 1983
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 335 N.W.2d 242 Minn. 1983
Essling v. Markman 335 N.W.2d 237 Minn. 1983
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 335 N.W.2d 242 Minn. 1983
Essling v. Markman 335 N.W.2d 237 Minn. 1983
Hegenes v. State 328 N.W.2d 719 Minn. 1983
Hegenes v. State 328 N.W.2d 719 Minn. 1983
United States Steel Corp. v. State 324 N.W.2d 638 Minn. 1982
United States Steel Corp. v. State 324 N.W.2d 638 Minn. 1982
24 , 62 L.Ed.2d 17 (1979)
Thompson v. Estate of Petroff 319 N.W.2d 400 Minn. 1982
Thompson v. Estate of Petroff 319 N.W.2d 400 Minn. 1982
we listed three factors that must be satisfied if a statute is to be upheld under this standard: (1) The distinctions which separate those included within the classification from those excluded must not be manifestly arbitrary or fanciful but must be genuine and substantial, thereby providing a natural an
Nelson v. Peterson 313 N.W.2d 580 Minn. 1981
Nelson v. Peterson 313 N.W.2d 580 Minn. 1981
This court has listed three factors in measuring a statutory classification against the equal protection requirement: “(1) The distinctions which separate those included within the classification from those excluded must not be manifestly arbitrary or fanciful but must be genuine and substantial, the
Wegan v. Village of Lexington 309 N.W.2d 273 Minn. 1981
Wegan v. Village of Lexington 309 N.W.2d 273 Minn. 1981
“There is, of course, a presumption in favor of the constitutionality of the statute * * *.”

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