Legal Opinion
Singer v. Commissioner
Supreme Court of Minnesota
Decided August 1, 2012No. A11-2282PublishedCited by 5 opinions
1Opinion of the Court
OPINION
PAGE, Justice.
Following a trial, the Minnesota Tax Court affirmed an order of the Commissioner of Revenue calculating the value of the estate of Ruth Singer and assessing the estate the sum of $69,679.75 in taxes and interest. We affirm.
Ruth Singer died on May 26, 2008. Ruth’s son, relator Jack M. Singer (Singer), is the personal representative of her estate. On February 24, 2009, Singer filed a Minnesota estate tax return claiming the estate owed no Minnesota estate tax, despite a federal gross estate of more than *674$1.5 million. After reviewing the return, the Commissioner requested…
2Cases cited10 opinions
- Wyeth v. LevineSupreme Court of the United States · 2009
- Miller Brewing Co. v. StateSupreme Court of Minnesota · 1979
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Continental Retail, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- General Mills, Inc. v. Division of Employment & SecuritySupreme Court of Minnesota · 1947
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3Cited by5 opinions
- Olson v. One 1999 Lexus Mn License Plate No. 851ldv Vin: Jt6hf10u6x0079461Supreme Court of Minnesota · 2019
- Schober v. Commissioner of RevenueSupreme Court of Minnesota · 2013
- Michael and Jean Antonello v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Harbaugh v. Commissioner of RevenueSupreme Court of Minnesota · 2013
- Larson v. Commissioner of RevenueSupreme Court of Minnesota · 2013