Legal Opinion
Benda v. Girard
Supreme Court of Minnesota
Decided May 13, 1999No. C2-98-763PublishedCited by 8 opinions
1Opinion of the Court
OPINION
GILBERT, J.
This case involves the precise legal issue of whether a non-resident who performs managerial and administrative services for his employer in Minnesota for several days out of a calendar year is subject to Minnesota income tax for that portion of his salary attributable to the work performed in Minnesota. The trial court and court of appeals held that under Minn.Stat. § 290.17, subd. 2(a)(1) (1998), respondent Victor C. Benda was not subject to Minnesota income tax for that part of his salary earned while performing managerial and executive services for his employer in…
2Cases cited7 opinions
- Geo. A. Hormel & Co. v. AsperSupreme Court of Minnesota · 1988
- Metropolitan Sports Facilities Commission v. County of HennepinSupreme Court of Minnesota · 1997
- Bolier v. Commissioner of TaxationSupreme Court of Minnesota · 1951
- Ness v. Commissioner of TaxationSupreme Court of Minnesota · 1978
- Dahlberg Hearing Systems, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1996
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Busch v. Commissioner of RevenueSupreme Court of Minnesota · 2006
- Piney Ridge Lodge, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2006
- Peterson v. Scottsdale InsuranceDistrict Court, D. Minnesota · 2006
- Benda v. GirardSupreme Court of Minnesota · 1999
3 more not listed; retrieve them via the Exa API.