Legal Opinion

Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.

Supreme Court of Minnesota

Decided February 17, 2016No. A15-1145Published

1Opinion of the Court

STATE OF MINNESOTA IN SUPREME COURT A15-1145 Tax Court Lillehaug, J. Dissenting, Stras, J., Gildea C.J., Anderson, J. Curtis G. and Stacy S. Marks, Respondents, vs. Filed: February 17, 2016 Office of Appellate Courts Commissioner of Revenue, Relator. ________________________ Barry A. Gersick, Michael C. McCarthy, Charles G. Frohman, Maslon LLP, Minneapolis, Minnesota, for respondents. Lori Swanson, Attorney General, John R. Mulé, Tamar N. Gronvall, Assistant Attorneys General, Saint Paul, Minnesota, for relator. ________________________ SYLLABUS When determining whether a taxpayer was a…

2Cases cited26 opinions

  1. United States v. WilsonSupreme Court of the United States · 1992
  2. American Tower, L.P. v. City of GrantSupreme Court of Minnesota · 2001
  3. Staab v. Diocese of St. CloudSupreme Court of Minnesota · 2012
  4. Wallace v. Commissioner of TaxationSupreme Court of Minnesota · 1971
  5. Maguire v. TrefrySupreme Court of the United States · 1920

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