Legal Opinion
Gen. Mills, Inc. v. Comm'r Revenue
Supreme Court of Minnesota
Decided July 31, 2019No. A18-1660PublishedCited by 15 opinions
1Opinion of the Court
THISSEN, Justice.
*793This case requires us to interpret Minnesota's research and development (R&D) tax credit statute. Minn. Stat. § 290.068 (2010).1 Specifically, we must answer two questions. First, does the Minnesota Legislature's incorporation of the federal tax code's definition of the term "base amount" in section 290.068 include the federal "minimum base amount" limitation? See Minn. Stat. § 290.068, subd. 1(a)(2) ; I.R.C. § 41(c)(1)-(2) (2012). Second, does the term "aggregate gross receipts" as used in the Internal Revenue Code's formula for calculating the R&D tax credit refer to…
2Cases cited18 opinions
- State v. ThonesavanhSupreme Court of Minnesota · 2017
- Schatz v. Interfaith Care CenterSupreme Court of Minnesota · 2012
- Laase v. 2007 Chevrolet TahoeSupreme Court of Minnesota · 2009
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Green Giant Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1995
13 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Bobby Lykins, by George Duranske, conservator, Respondent, vs. Anderson Contracting, Inc., and SFM Mutual Insurance Co.,...Supreme Court of Minnesota · 2025
- Cambria Company, LLC v. M&M Creative Laminants, Inc. dba M&M Creative Laminates, Inc., ...Supreme Court of Minnesota · 2024
- Energy Transfer LP (formerly known as Energy Transfer Equity, L.P.) v. Greenpeace International ...Court of Appeals of Minnesota · 2024
- In the Matter of the Civil Commitment of: Michael BensonSupreme Court of Minnesota · 2024
- Int'l Bus. Machs. Corp. v. Comm'r RevenueSupreme Court of Minnesota · 2019
10 more not listed; retrieve them via the Exa API.