Legal Opinion
Weed v. Commissioner of Revenue
Supreme Court of Minnesota
Decided July 11, 1996No. C3-96-394Published
1Opinion of the Court
550 N.W.2d 285 (1996)
Michael A. WEED, Relator,
v.
COMMISSIONER OF REVENUE, Respondent.
No. C3-96-394.
Supreme Court of Minnesota.
July 11, 1996.
Michael A. Weed, Spring Valley, for appellant.
Thomas K. Overton, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for respondent.
OPINION
KEITH, Chief Justice.
At issue in this appeal is whether a check received by a taxpayer in 1991 and thereafter retained but not cashed by the taxpayer is includable in the taxpayer's 1991 Minnesota taxable income. The tax court concluded that the taxpayer constructively received the income in 1991 and it was therefore…
2Cases cited9 opinions
- Roaderick v. Lull Engineering Company, Inc.Supreme Court of Minnesota · 1973
- Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Stevens v. Minneapolis Fire Department Relief Ass'nSupreme Court of Minnesota · 1945
- Hedrick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Lundeen v. Cozy Cab Manufacturing CompanySupreme Court of Minnesota · 1970
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