Legal Opinion
Nelson v. Commissioner
Supreme Court of Minnesota
Decided November 14, 2012No. A11-2015PublishedCited by 2 opinions
1Opinion of the Court
OPINION
ANDERSON, G. BARRY, Justice.
Relator Bruce Nelson challenges several personal liability assessments that the Commissioner of Revenue (“the Commissioner”) made against him based on unpaid petroleum and sales taxes owed by Twin Cities Avanti Stores, LLC (“Avanti”). The period at issue is September 2008 through April 2009. The amount at issue exceeds $4 million.1 In his appeal to our court, Nelson does not dispute that he could be held personally liable under MinmStat. § 270C.56 (2010), but he asserts that the tax court erred in granting summary judgment to the Commissioner because the…
2Cases cited6 opinions
- Northern Petrochemical Co. v. United States Fire Insurance Co.Supreme Court of Minnesota · 1979
- Ridgewood Development Co. v. StateSupreme Court of Minnesota · 1980
- City of North Oaks v. SarpalSupreme Court of Minnesota · 2011
- Brown v. Minnesota Department of Public WelfareSupreme Court of Minnesota · 1985
- EOP-Nicollet Mall, L.L.C. v. County of HennepinSupreme Court of Minnesota · 2006
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Stevens v. CommissionerSupreme Court of Minnesota · 2012
- MoneyGram Payment Systems, Inc. v. Bullfrog Corner Express, LLCDistrict Court, D. Minnesota · 2018