Legal Opinion
Krech v. Commissioner of Revenue
Supreme Court of Minnesota
Decided January 9, 1997No. C2-96-80PublishedCited by 9 opinions
1Opinion of the Court
OPINION
ANDERSON, Justice.
This case comes to us on certiorari to the Minnesota Tax Court. Relator, Melvin A. Krech, challenges the Commissioner of Revenue’s order assessing personal liability against him for unremitted employee withholding and sales taxes owed by his former employer, Checkerboard International, Inc. The tax court affirmed the commissioner’s assessment for taxes payable for 1987, but reversed the assessment for taxes payable for 1988, concluding that Krech terminated his employment with Checkerboard in January 1988.
Krech filed a motion seeking amended findings of fact and…
2Cases cited11 opinions
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Nagaraja v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Barrett v. United StatesUnited States Court of Claims · 1978
- Barton v. United StatesCourt of Appeals for the Eighth Circuit · 1993
- Montgomery Ward & Co., Inc. v. County of HennepinSupreme Court of Minnesota · 1992
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Great Lakes Gas Transmission L.P. v. CommissionerSupreme Court of Minnesota · 2002
- Igel v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Michael and Jean Antonello v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Larson v. Commissioner of RevenueSupreme Court of Minnesota · 1998
- 650 North Main Association v. Frauenshuh, Inc. (Territorial Springs Riverview, LLC, Frauenshuh Sweeney, LLC), Kraus-Anderson Construction Company, Doe Affiliates 1-20, and Kraus-Anderson Construction Company, and Third Party v. Berwald Roofing Company, Inc., Third PartyCourt of Appeals of Minnesota · 2016
4 more not listed; retrieve them via the Exa API.