Legal Opinion
Anderson v. State
Court of Appeals of Minnesota
Decided January 24, 1989No. C3-88-1421PublishedCited by 2 opinions
1Opinion of the Court
OPINION
HUSPENI, Judge.
This appeal arises from the district court’s determination'that repeal of the tax exclusion for seller-sponsored loans under the Family Farm Security Act was not an unconstitutional impairment of a contractual obligation, and that the doctrine of promissory estoppel did not apply to the parties’ transactions. We affirm.
FACTS
Appellants are all sellers of farm real estate sold between January 1, 1978 and June 14, 1984. Each appellant participated in seller-sponsored loans. By meeting certain statutory requirements and signing a Minnesota Department of Agriculture Seller…
2Cases cited16 opinions
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
- Energy Reserves Group, Inc. v. Kansas Power & Light Co.Supreme Court of the United States · 1983
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. DarusmontSupreme Court of the United States · 1981
- Christensen v. Minneapolis Municipal Employees Retirement BoardSupreme Court of Minnesota · 1983
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3Cited by2 opinions
- Kimberly-Clark Corporation & Subsidiaries, Relators/Cross-Respondents v. Commissioner of Revenue, Respondent/Cross-Appellant.Supreme Court of Minnesota · 2016
- Meriwether Minnesota Land & Timber, LLC v. StateCourt of Appeals of Minnesota · 2012