Cited by

Opinions in Minnesota that cite Nagaraja v. Commissioner of Revenue, 352 N.W.2d 373.

50 citing documents.

In Re the Marriage of quijada/dominguez 550 P.3d 153 Ariz. 2024
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
of Hennepin , , 52 (Minn. 1997) (citing Nagaraja v. Comm'r of Revenue , , 376 (Minn. 1984) ).
Burns v. Commissioner of Revenue 787 N.W.2d 164 Minn. 2010
Burns v. Commissioner of Revenue 787 N.W.2d 164 Minn. 2010
Our “[r]eview of Tax Court determinations is generally limited to determining whether there is sufficient evidence to support the Tax Court’s decision.” Nagaraja v. Comm’r of Revenue
Stelzner v. Commissioner of Revenue 621 N.W.2d 736 Minn. 2001
Stelzner v. Commissioner of Revenue 621 N.W.2d 736 Minn. 2001
Nagaraja v. Comm’r of Revenue
Gale v. County of Hennepin 609 N.W.2d 887 Minn. 2000
Northwestern National Life Insurance Co. v. County of Hennepin 572 N.W.2d 51 Minn. 1997
Northwestern National Life Insurance Co. v. County of Hennepin 572 N.W.2d 51 Minn. 1997
Northern States Power Co. v. Commissioner of Revenue 571 N.W.2d 573 Minn. 1997
Northern States Power Co. v. Commissioner of Revenue 571 N.W.2d 573 Minn. 1997
Nagaraja v. Comm’r of Revenue
Caterpillar, Inc. v. Commissioner of Revenue 568 N.W.2d 695 Minn. 1997
Caterpillar, Inc. v. Commissioner of Revenue 568 N.W.2d 695 Minn. 1997
However, we freely review the tax court’s conclusions of law, id.; and Caterpillar’s appeal raises purely legal questions.
Krech v. Commissioner of Revenue 557 N.W.2d 335 Minn. 1997
Krech v. Commissioner of Revenue 557 N.W.2d 335 Minn. 1997
I. We review findings of fact of the tax court to determine whether there was “sufficient evidence to support the tax court’s decision.” (); see Minn. Stat. § 271.10 , subd.
200 Levee Drive Ass'n v. County of Scott 532 N.W.2d 574 Minn. 1995
200 Levee Drive Ass'n v. County of Scott 532 N.W.2d 574 Minn. 1995
Great Plains Supply Co. v. County of Goodhue, 268 Minn. 407
Arcadia Development Corp. v. County of Hennepin 528 N.W.2d 857 Minn. 1995
Arcadia Development Corp. v. County of Hennepin 528 N.W.2d 857 Minn. 1995
United Power Ass’n v. Commissioner of Revenue
Watlow Winona, Inc. v. Commissioner of Revenue 495 N.W.2d 427 Minn. 1993
Watlow Winona, Inc. v. Commissioner of Revenue 495 N.W.2d 427 Minn. 1993
Morton Buildings, Inc. v. Commissioner of Revenue 488 N.W.2d 254 Minn. 1992
Morton Buildings, Inc. v. Commissioner of Revenue 488 N.W.2d 254 Minn. 1992
Nagaraja v. Comm’r of Revenue
TCF Bank Savings FSB v. Commissioner of Revenue 486 N.W.2d 756 Minn. 1992
TCF Bank Savings FSB v. Commissioner of Revenue 486 N.W.2d 756 Minn. 1992
Although review of questions of fact is limited, this court has plenary power with respect to questions of law.” (citations omitted).
United Power Ass'n v. Commissioner of Revenue 483 N.W.2d 74 Minn. 1992
United Power Ass'n v. Commissioner of Revenue 483 N.W.2d 74 Minn. 1992
Although review of questions of fact is limited, this court has plenary power with respect to questions of law.” (citations omitted).
Montgomery Ward & Co., Inc. v. County of Hennepin 482 N.W.2d 785 Minn. 1992
Montgomery Ward & Co., Inc. v. County of Hennepin 482 N.W.2d 785 Minn. 1992
Commissioner v. Fort 479 N.W.2d 43 Minn. 1992
Commissioner v. Fort 479 N.W.2d 43 Minn. 1992
Although review of questions of fact is limited, this court has plenary power with respect to questions of law.” (citations omitted).
Empire State Bank v. Lyon County 454 N.W.2d 616 Minn. 1990
Empire State Bank v. Lyon County 454 N.W.2d 616 Minn. 1990
Benoit v. Commissioner of Revenue 453 N.W.2d 336 Minn. 1990
Benoit v. Commissioner of Revenue 453 N.W.2d 336 Minn. 1990
In reviewing the findings of fact made by the tax court, this court ascertains whether there was “sufficient evidence to support the tax courts decision.”
Montgomery Ward & Co. v. County of Hennepin 450 N.W.2d 299 Minn. 1990
Montgomery Ward & Co. v. County of Hennepin 450 N.W.2d 299 Minn. 1990
NCR Corp. v. Commissioner of Revenue 438 N.W.2d 86 Minn. 1989
NCR Corp. v. Commissioner of Revenue 438 N.W.2d 86 Minn. 1989
Nagaraja v. Comm’r of Revenue
Kuiters v. County of Freeborn 430 N.W.2d 461 Minn. 1988
Kuiters v. County of Freeborn 430 N.W.2d 461 Minn. 1988
of Revenue, , 374 n. 1 (Minn.1984) and should have been followed in this case.
Fridlund Securities Co. v. Minnesota Commissioner of Revenue 430 N.W.2d 154 Minn. 1988
Fridlund Securities Co. v. Minnesota Commissioner of Revenue 430 N.W.2d 154 Minn. 1988
Nagaraja v. Comm’r of Revenue
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
Sandberg v. Commissioner of Revenue 383 N.W.2d 277 Minn. 1986
Busch v. County of Hennepin 380 N.W.2d 813 Minn. 1986
Busch v. County of Hennepin 380 N.W.2d 813 Minn. 1986
See, Nelson v. County of Meeker, 285 Minn. 527, 528
Victory Lutheran Church v. County of Hennepin 373 N.W.2d 279 Minn. 1985
Victory Lutheran Church v. County of Hennepin 373 N.W.2d 279 Minn. 1985
Although our review of Tax Court decisions is limited, the record here requires the *281 conclusion that the subject property is exempt from taxation under Minn.Stat.