Cities Management, Inc., Relator v. Commissioner of Revenue

STATE OF MINNESOTA IN SUPREME COURT A23-0222 Tax Court Moore, III, J. Dissenting, Anderson, J., Hudson, C.J. Took no part, Procaccini, J. Cities Management, Inc., Relator, vs. Filed: November 22, 2023 Office of Appellate Courts Commissioner of Revenue, Respondent. ________________________ Masha M. Yevzelman, Jennifer R. Pusch, Fredrikson & Byron, P.A., Minneapolis, Minnesota, for relator. Keith Ellison, Attorney General, Jennifer A. Kitchak, Assistant Attorney General, Saint Paul, Minnesota, for respondent. Benjamin A. Wagner, Kathleen E. Pfutzenreuter, Wagner Tax Law, Minneapolis, Minnesota,…