Legal Opinion

Christopher J. Wendell and Nancy A. Wendell, Relators v. Commissioner of Revenue

Supreme Court of Minnesota

Decided June 5, 2024No. A231259PublishedCited by 1 opinion

1Opinion of the Court

STATE OF MINNESOTA IN SUPREME COURT A23-1259 Tax Court Moore, III, J. Took no part, Hennesy, J. Christopher J. Wendell and Nancy A. Wendell, Relators, vs. Filed: June 5, 2024 Office of Appellate Courts Commissioner of Revenue, Respondent. ______________________ Christopher J. Wendell, Nancy A. Wendell, Hudson, Wisconsin, pro se. Keith Ellison, Attorney General, Jennifer A. Kitchak, Assistant Attorney General, Saint Paul, Minnesota, for respondent. ________________________ SYLLABUS 1. The Commissioner of Revenue has the authority to adjust a taxpayer’s reported federal adjusted gross income…

2Cases cited20 opinions

  1. Broadrick v. OklahomaSupreme Court of the United States · 1973
  2. Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
  3. Thiele v. StichSupreme Court of Minnesota · 1988
  4. Boutin v. LaFleurSupreme Court of Minnesota · 1999
  5. St. Cloud Newspapers, Inc. v. District 742 Community SchoolsSupreme Court of Minnesota · 1983

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3Cited by1 opinion

  1. Christopher Thigpen v. Best Home Care LLC, Department of Employment and Economic Development, ...Supreme Court of Minnesota · 2025

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