Legal Opinion
Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator.
Supreme Court of Minnesota
Decided August 5, 2015No. A14-1042PublishedCited by 11 opinions
1Opinion of the Court
OPINION
DIETZEN, Justice.
The Commissioner of the Minnesota Department of Revenue (“Commissioner”) conducted an indirect audit of the sales and use tax returns for respondent, Conga Corporation, d/b/a Conga Latin Bistro (“Conga”), for the tax periods from January 1, 2007 through March 81, 2010. Based on that audit, the Commissioner determined that Conga had unreported revenues for the relevant tax periods and issued an order assessing additional sales, use, and entertainment taxes, plus penalties and interest, against Conga. The tax court affirmed the Commissioner’s order with respect to the…
2Cases cited19 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Utah v. EvansSupreme Court of the United States · 2002
- Staab v. Diocese of St. CloudSupreme Court of Minnesota · 2012
- In Re UnitedHealth Group Inc. Shareholder Derivative LitigationSupreme Court of Minnesota · 2008
- Ogren v. City of DuluthSupreme Court of Minnesota · 1945
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Michael and Jean Antonello v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Associated Bank, N.A. v. Comm'r of RevenueSupreme Court of Minnesota · 2018
- Daniel L. Berglund, Relator v. Commissioner of RevenueSupreme Court of Minnesota · 2016
- Minn. Energy Res. Corp. v. Comm'r of RevenueSupreme Court of Minnesota · 2018
- Harmon v. Commissioner of RevenueSupreme Court of Minnesota · 2017
6 more not listed; retrieve them via the Exa API.