Legal Opinion
Uline, Inc., Relator v. Commissioner of Revenue
Supreme Court of Minnesota
Decided August 7, 2024No. A231561Published
1Opinion of the Court
STATE OF MINNESOTA IN SUPREME COURT A23-1561 Tax Court McKeig, J. Took no part, Hennesy, Gaïtas, JJ. Uline, Inc., Relator, vs. Filed: August 7, 2024 Office of Appellate Courts Commissioner of Revenue, Respondent. ________________________ Aaron D. Van Oort, Tyler A. Young, Michael J. Kaupa, Faegre Drinker Biddle & Reath LLP, Minneapolis, Minnesota, for relator. Keith Ellison, Attorney General, Jennifer A. Kitchak, Assistant Attorney General, Saint Paul, Minnesota, for respondent. ________________________ SYLLABUS 1. The mandatory practice of what amounts to market research performed by an…
2Cases cited5 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
- William Wrigley, Jr. Co. v. Wisconsin Department of RevenueWisconsin Supreme Court · 1991
- Manpower, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2006
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006