Minnesota Lawyer

Where the commissioner’s orders holding appellant personally liable for a corporation’s withholding tax liability were issued between April 2003 and January 2007; and appellant did ...

Using an income approach, the subject property’s value on Jan. 2, 2005 was $13, 200,000.00. Its highest and best use is as a single-tenant office ...

Where the commissioner issued a Notice of Determination on Appeal, upholding its audit finding that a steel fabricating company was required to pay sales tax ...

The Tax Court corrects clerical and minor errors in its decision issued on April 29, 2009.

Where a business which makes drapery and reupholsters furniture provides an “Estimate and Measure Sheet” (“Estimate”) to the customer when it is hired for a ...

Where a Minnesota bank created and utilized two subsidiaries as part of a sophisticated tax avoidance plan involving a captive real estate investment trust, a ...

Where a church brings a motion pursuant to Minn. Stat. sec. 278.03, subd. 1, for an order waiving payment of 50 percent of the tax ...

Where the property is a 3,904 square foot two-story home built in 1885; the house is in preservation district in St. Paul; and the house ...

Where a nonprofit corporation owns 549 acres of land which consists of ecologically significant, undeveloped land and a few buildings used for lodging of artists ...

Where the property consists of an owner-occupied corporate headquarters with 89.15 acres and a “gross building area” (GBA) of 1,076,676 square feet; and the property ...