Cited by

Opinions in Minnesota that cite Billion v. Commissioner of Revenue, 827 N.W.2d 773.

39 citing documents.

Humana MarketPoint, Inc., Relator, vs. Commissioner of Revenue, Respondent Minn. 2025
Humana MarketPoint, Inc., Relator, vs. Commissioner of Revenue, Respondent Minn. 2025
Because the material facts here are undisputed, “the only question before us is whether the tax court correctly applied Minnesota law.” Billion v. Comm’r of Revenue
Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Commissioner of Revenue, Respondent Minn. 2025
Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Commissioner of Revenue, Respondent Minn. 2025
8 See Billion v. Comm’r of Revenue
Dakota Drug, Inc. v. Commissioner of Revenue, Relator Minn. 2024
Dakota Drug, Inc. v. Commissioner of Revenue, Relator Minn. 2024
6 ANALYSIS “We review a tax court’s order granting summary judgment to determine whether the tax court erred in applying the law and whether any material facts are disputed.” Billion v. Comm’r of Revenue, (citation omitted) (internal quotation marks omitted).
Cities Management, Inc., Relator v. Commissioner of Revenue Minn. 2023
Cities Management, Inc., Relator v. Commissioner of Revenue Minn. 2023
25 (2022) defines an “S corporation” as “any corporation having a valid election in effect for the taxable year under section 1362 of the Internal Revenue Code.” Under this elective tax status, the profits and losses of an S corporation must “pass through directly to its shareholders on a pro rata basis” and are “reported on the shareholders’ individual tax returns.” Billion v. Comm’r of Revenue, n.1 (Minn. 2013) (citation omitted) (internal quotation marks omitted).
In the Matter of the SIRS Appeal by Best Care, LLC. Minn. Ct. App. 2023
See Billion v. Comm’r of Revenue , (holding an agency’s administrative rule cannot conflict with the corresponding statute); Hirsch v. Bartley - Lindsay Co., (stating an applicable statute “prevails” to the extent that it conflicts with an administrative rule).
Minnesota Voters Alliance, et al., Minn. 2023
See Billion v. Comm’r of Rev., (invalidating rule to the extent that statute allowed certain taxpayers to carry over losses, but the rule permitted all taxpayers to do so).
In the Matter of the Surveillance and Integrity Review (SIRS) Appeal by Nobility Home Health Care, Inc. Minn. Ct. App. 2022
See Billion v. Comm’r of Revenue, (invalidating an agency rule that was broader than a corresponding statute).
In the Matter of the SIRS Appeal of Community Involvement Programs-FSE. Minn. Ct. App. 2021
See Billon v. Comm’r of Rev. , (stating that whe n an applicable statute and administrative rule conflict, the statu te prevails).
Comm'r of Revenue v. Enbridge Energy, LP 923 N.W.2d 17 Minn. 2019
Comm'r of Revenue v. Enbridge Energy, LP 923 N.W.2d 17 Minn. 2019
d at 801 (emphasis added) (citing Billion v. Comm'r of Revenue , , 781 (Minn. 2013) ).
Harmon v. Commissioner of Revenue 894 N.W.2d 155 Minn. 2017
Harmon v. Commissioner of Revenue 894 N.W.2d 155 Minn. 2017
See Billion v. Comm’r of Revenue, (“[A] taxpayer may carry over a ‘passive activity loss’ to offset income earned from passive activities in future tax years.”).
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
STRIB IV, LLC fka Richard T. Burke I, LLC, Relator v. County of Hennepin 886 N.W.2d 821 Minn. 2016
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
Administrative rules have the force and effect of law, Minn. Stat. § 270C.06 (2014); U.S. W. Material Res., Inc., v. Comm’r of Revenue, n.2 (Minn. 1994), and courts are free to reject them only when they conflict with the statutes they implement, see Billion v. Comm’r of Revenue
STRIB IV, LLC fka Richard T. Burke I, LLC, Relator v. County of Hennepin 886 N.W.2d 821 Minn. 2016
See Billion v. Comm’r of Revenue, Krueger v. Zeman Constr.
Commissioner of Revenue, Relator v. Dahmes Stainless, Inc. 884 N.W.2d 648 Minn. 2016
Commissioner of Revenue, Relator v. Dahmes Stainless, Inc. 884 N.W.2d 648 Minn. 2016
See Billion v. Comm’r of Revenue
Ryan Contracting Company v. O'Neill & Murphy, LLP 883 N.W.2d 236 Minn. 2016
Ryan Contracting Company v. O'Neill & Murphy, LLP 883 N.W.2d 236 Minn. 2016
Hentges & Sons, see also Billion v. Comm’r of Revenue, (stating that rules of strict or liberal construction apply only when a statute is ambiguous).
J.D. Donovan, Inc. v. Minnesota Department of Transportation 878 N.W.2d 1 Minn. 2016
Daniel L. Berglund, Relator v. Commissioner of Revenue 877 N.W.2d 780 Minn. 2016
Daniel L. Berglund, Relator v. Commissioner of Revenue 877 N.W.2d 780 Minn. 2016
See Billion v. Comm’r of Revenue, (recognizing the applicable statute “prevails” over a conflicting administrative rule); Special Sch.
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
Administrative agencies may adopt regulations to implement or make specific the language of a statute, Billion v. Comm’r of Revenue, and the Commissioner’s rules implementing tax statutes have the force of law, Minn.Stat.
Yer Sumner v. Jim Lupient Infiniti and SFM Risk Solutions, North Memorial Health Care and Mercy Hospital, Relators, … Minn. 2015
Sumner v. Jim Lupient Infiniti 865 N.W.2d 706 Minn. 2015
Sumner v. Jim Lupient Infiniti 865 N.W.2d 706 Minn. 2015
See Billion v. Comm’r of Revenue, -778 (Minn.2013).
Yer Sumner v. Jim Lupient Infiniti and SFM Risk Solutions, North Memorial Health Care and Mercy Hospital, Relators, … Minn. 2015
See Billion v. Comm’r of Revenue, d 773, 777-778 (Minn. 2013).
In the Matter of Xcel's Request to Issue Renewable Development Fund Cycle 4 Requests for Proposals and Petition … Minn. Ct. App. 2015
In the Matter of Xcel's Request to Issue Renewable Development Fund Cycle 4 Requests for Proposals and Petition … Minn. Ct. App. 2015
Billion v. Comm’r of Revenue
Axelberg v. Commissioner of Public Safety 848 N.W.2d 206 Minn. 2014
Axelberg v. Commissioner of Public Safety 848 N.W.2d 206 Minn. 2014
Billion v. Comm’r of Revenue
GH Holdings, LLC v. Minnesota Department of Commerce 840 N.W.2d 838 Minn. Ct. App. 2013
GH Holdings, LLC v. Minnesota Department of Commerce 840 N.W.2d 838 Minn. Ct. App. 2013
Although “administrative agencies may adopt regulations to implement or make specific the language of a statute, they cannot adopt a conflicting rule.” Billion v. Comm’r of Revenue, (quotation omitted).