Legal Opinion
Toro Co. v. Commissioner of Economic Security
Court of Appeals of Minnesota
Decided October 30, 1984No. C8-84-854PublishedCited by 3 opinions
1Opinion of the Court
OPINION
PARKER, Judge.
This case comes before the court on a writ of certiorari from a decision issued by the Commissioner of Economic Security. The Commissioner ruled that portions of an employee’s compensation deposited in an employer’s health care expense account plan through salary deduction at the request of the employee are taxable as wages under the Minnesota Employment Services Law. We affirm in part and reverse in part.
FACTS
Relator, The Toro Company (Toro), established a plan entitled “The Health Care Expense Account” (Plan) for its employees. The Plan is a “cafeteria plan” as defined…
2Cases cited9 opinions
- White v. Metropolitan Medical CenterSupreme Court of Minnesota · 1983
- No Power Line, Inc. v. Minnesota Environmental Quality CouncilSupreme Court of Minnesota · 1977
- Smith v. Employers' Overload Co.Supreme Court of Minnesota · 1981
- Twin Ports Oil Co. v. Pure Oil Co.Court of Appeals for the Eighth Circuit · 1941
- Twin Ports Oil Co. v. Pure Oil Co.District Court, D. Minnesota · 1939
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3Cited by3 opinions
- Toro Co. v. Commissioner of Economic SEC.Court of Appeals of Minnesota · 1984
- Minneapolis Park & Recreation Board v. LecuyerCourt of Appeals of Minnesota · 1990
- Spoke v. Commissioner of Jobs & TrainingCourt of Appeals of Minnesota · 1988