Legal Opinion

Bublitz v. Commissioner of Revenue

Supreme Court of Minnesota

Decided April 5, 1996No. C5-95-1603PublishedCited by 8 opinions

1Opinion of the Court

OPINION

PAGE, Justice.

Robert Bublitz, Jr. (Bublitz) petitioned this court for a writ of certiorari to review a decision and order of the Minnesota Tax Court. Bublitz appealed to the Minnesota Tax Court from an order of the Commissioner of Revenue (Commissioner) dated March 30, 1994, assessing a controlled substance tax and penalty against Bublitz in the amount of $197,600 pursuant to Minn.Stat. § 297D.04 (1994). Bublitz argued that the tax assessed, after the forfeiture of a Chevrolet Suburban (Suburban) he had used in a controlled substance crime, constituted double punishment. The Honorable…

2Cases cited5 opinions

  1. Kaiser v. Northern States Power Co.Supreme Court of Minnesota · 1984
  2. Margo-Kraft Distributors, Inc. v. Minneapolis Gas Co.Supreme Court of Minnesota · 1972
  3. Homart Development Co. v. County of HennepinSupreme Court of Minnesota · 1995
  4. American Ass'n of Cereal Chemists v. County of DakotaSupreme Court of Minnesota · 1990
  5. Tarutis v. Commissioner of RevenueSupreme Court of Minnesota · 1986

3Cited by8 opinions

  1. Group Health Plan, Inc. v. Philip Morris, Inc.District Court, D. Minnesota · 1999
  2. Reil v. BenjaminCourt of Appeals of Minnesota · 1998
  3. Colonial Insurance Co. of California v. AndersonCourt of Appeals of Minnesota · 1999
  4. American Family Mutual Insurance Co. v. M.B.Court of Appeals of Minnesota · 1997
  5. Doe v. ReedDistrict Court, D. Minnesota · 2021

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