Legal Opinion

Chapman v. Commissioner of Revenue

Supreme Court of Minnesota

Decided August 29, 2002No. C5-02-245Published

1Opinion of the Court

651 N.W.2d 825 (2002)

R. Austin CHAPMAN and Nadine Chapman, Relators,

v.

COMMISSIONER OF REVENUE, Respondent.

No. C5-02-245.

Supreme Court of Minnesota.

August 29, 2002.

Rehearing Denied October 14, 2002.

Mike Hatch, Attorney General, Barry R. Greller, Assistant Attorney General, St. Paul, MN, for Relator's.

Sue Ann Nelson, Gary Hanson, Martin A. Culhane III, Robert J. Stewart, Oppenheimer Wolff & Donnelly LLP, Minneapolis, MN, for Respondent.

Heard, considered and decided by the court en banc.

OPINION

ANDERSON, RUSSELL A., Justice.

Individual taxpayers subject to the Minnesota alternative minimum tax…

2Cases cited37 opinions

  1. United States v. LopezSupreme Court of the United States · 1995
  2. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  3. Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
  4. Maine v. TaylorSupreme Court of the United States · 1986
  5. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990

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