Legal Opinion
Benda v. Girard
Court of Appeals of Minnesota
Decided December 22, 1998No. C2-98-763PublishedCited by 2 opinions
1Opinion of the Court
OPINION
JOHN F. THOREEN, Judge. *
Respondent Victor C. Benda filed nonresident individual income tax returns in Minnesota for the years 1991, 1992, and 1993. Appellant Commissioner of Revenue audited those returns and assessed additional taxes against Benda, claiming that income earned by Benda for performing business management activities while in Minnesota was subject to Minnesota income tax. Benda filed an administrative appeal, which was denied.
Benda then paid the tax assessed and filed an action in the district court, seeking a refund. See Minn.Stat. § 289A.50, subd. 7(a)(2) (1996) (when…
2Cases cited11 opinions
- Arvig Telephone Co. v. Northwestern Bell Telephone Co.Supreme Court of Minnesota · 1978
- Geo. A. Hormel & Co. v. AsperSupreme Court of Minnesota · 1988
- Metropolitan Sports Facilities Commission v. County of HennepinSupreme Court of Minnesota · 1997
- Charles W. Sexton Co. v. HatfieldSupreme Court of Minnesota · 1962
- Hirsch v. Bartley-Lindsay Co.Supreme Court of Minnesota · 1995
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benda v. GirardSupreme Court of Minnesota · 1999
- Benda v. GirardSupreme Court of Minnesota · 1999