Legal Opinion
Minn. Energy Res. Corp. v. Comm'r of Revenue
Supreme Court of Minnesota
Decided March 21, 2018No. A17-0926PublishedCited by 2 opinions
1Opinion of the Court
ANDERSON, Justice.
This case returns to our court following a remand to the tax court. Relator Minnesota Energy Resources Corporation (MERC) previously challenged the determination by the Commissioner of Revenue (Commissioner) of the value of MERC's natural gas pipeline distribution system for the years 2008 through 2012. Both parties appealed the tax court's order valuing MERC's pipeline property, raising several arguments on appeal. Minn. Energy Res. Corp. v. Comm'r of Revenue (MERC I ), 886 N.W.2d 786, 791-92 (Minn. 2016). We largely affirmed the tax court's valuation decision, remanding…
2Cases cited9 opinions
- Topinka v. Minnesota Mutual Life InsuranceSupreme Court of Minnesota · 1933
- Southern Minnesota Beet Sugar Coop v. County of RenvilleSupreme Court of Minnesota · 2007
- American Express Financial Advisors, Inc. v. County of CarverSupreme Court of Minnesota · 1998
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2015
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3Cited by2 opinions
- Associated Bank, N.A. v. Comm'r of RevenueSupreme Court of Minnesota · 2018
- Renee Vasko, Relator v. County of McLeodSupreme Court of Minnesota · 2024