Legal Opinion
State of Minnesota, Department of Revenue v. United States
Court of Appeals for the Eighth Circuit
Decided July 7, 1999No. 98-1927PublishedCited by 21 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
The United States appeals from a final order entered in the District Court for the District of Minnesota granting summary judgment in favor of the State of Minnesota and denying summary judgment to the United States, holding that the state tax liens were choate, as of the time of filing of the state tax returns and not when processed. For reversal, the United States argues that the state tax liens were not established at the time the state tax returns were filed because, under state law, the state must take administrative action to acknowledge taxpayer liability…
2Cases cited18 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Thomas Kohlbeck v. Wyndham Vacation Resorts, Inc.Court of Appeals for the Eighth Circuit · 2021
- Manty v. Miller & Holmes, Inc. (In Re Nation-Wide Exchange Services, Inc.)United States Bankruptcy Court, D. Minnesota · 2003
- United States v. YieldingCourt of Appeals for the Eighth Circuit · 2011
- In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-AppelleeCourt of Appeals for the Eighth Circuit · 2002
- Walsh v. United States (In Re Walsh)United States Bankruptcy Court, D. Minnesota · 2001
16 more not listed; retrieve them via the Exa API.