Commissioner motion (Minnesota) · Go Syfert
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Commissioner motion in Minnesota

11 Minnesota opinions name it 2 courts 1976–2025 3 in the last five years

The cases below were cited by Minnesota courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (5)

CaseFollowedCited
Hunt v. Nevada State Bankgreen
minn · 1969 · cited in 2 Minnesota opinions naming this issue, 1994–1994
2 sentences

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

22
Associated Bank, N.A. v. Comm'r of Revenuegreen
minn · 2018 · cited in 2 Minnesota opinions naming this issue, 2025–2025
2 sentences

2025Alluding to our decision in HMN Financial, DuPont asserts the Commissioner must challenge the method used, “not merely the results of the applied method.” Associated Bank, 914 N.W.2d at 402 (citing HMN Fin., 782 N.W.2d at 567 ).

2025Generally, our review of a tax court decision is “ ‘limited and deferential.’ ” Associated Bank, N.A. v. Comm’r of Revenue, 914 N.W.2d 394, 400 (Minn. 2018) (quoting Minn. Energy Res.

12
Brookfield Trade Center, Inc. v. County of Ramseygreen
minn · 1998 · cited in 1 Minnesota opinions naming this issue, 2016–2016
1 sentence

2016We review appeals from summary judgment to determine “whether there are any genuine issues of material fact and whether the lower court erred in its application of the law.” Brookfield Trade Ctr., Inc. v. Cty. of Ramsey, 584 N.W.2d 390, 392-93 (Minn. 1998).

11
In Re the Resolution of the City of Northfieldgreen
minnctapp · 1986 · cited in 1 Minnesota opinions naming this issue, 1997–1997
1 sentence

1997See Northfield, 386 N.W.2d at 750-51 (refusing to imply authority to commissioner to consider who should pay cost of constructing new grade crossing because at that time section 219.072 did not expressly grant authority to do so); see also Minn.Stat. § 117.011 (1996) (providing that all bodies that have right of eminent domain must exercise that right as prescribed by chapter 117 except for takings under laws relating to drainage or town roads).

11
Stiles v. Commissioner of Public Safetygreen
minnctapp · 1985 · cited in 1 Minnesota opinions naming this issue, 1986–1986
1 sentence

1986See Stiles v. Commissioner of Public Safety, 369 N.W.2d 347, 352 (Minn.Ct.App.1985).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Minnesota. Read the followed side critically anyway.

Also cited on this issue (8)

CaseCitedYears
Burke v. Hunt green
scotus · 1970
2 sentences

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

21994–1994
Tayler v. Tayler green
scotus · 1970
2 sentences

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

21994–1994
Hardy v. Matthews green
scotus · 1970
2 sentences

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

1994Cf. Hunt v. Nevada State Bank, 285 Minn. 77, 88-89 , 172 N.W.2d 292, 299-300 (1969), cert. denied 397 U.S. 1010 , 90 S.Ct. 1239 , 25 L.Ed.2d 423 (1970).

21994–1994
HMN Financial, Inc. v. Commissioner of Revenue green
minn · 2010
1 sentence

2025Alluding to our decision in HMN Financial, DuPont asserts the Commissioner must challenge the method used, “not merely the results of the applied method.” Associated Bank, 914 N.W.2d at 402 (citing HMN Fin., 782 N.W.2d at 567 ).

12025–2025
In re Restorff green
minn · 2019
1 sentence

2024Id. at 19-20 .

12024–2024
Palbicki v. Commissioner of Public Safety green
minnctapp · 1984
2 sentences

1991Id.

1991Id.

11991–1991
Ferguson v. Department of Employment Services green
minn · 1976
2 sentences

1987Id. at 41 , 247 N.W.2d at 898 .

1987Id. at 41 , 247 N.W.2d at 898 .

11987–1987
Monk & Excelsior, Inc. v. Minnesota State Board of Health green
minn · 1975
2 sentences

1976Reversed. 1 Minn. St. 1971, c. 105. 2 Without pursuing the question of vested rights in depth, we note that Monk & Excelsior, Inc. v. Minn. State Bd. of Health, 302 Minn. 502 , 225 N. W. 2d 821 (1975), cited by the district court, does not support the conclusion that the defendant city had a vested right in the prior procedure and need not be subject to L. 1973, c. 315.

1976Reversed. 1 Minn. St. 1971, c. 105. 2 Without pursuing the question of vested rights in depth, we note that Monk & Excelsior, Inc. v. Minn. State Bd. of Health, 302 Minn. 502 , 225 N. W. 2d 821 (1975), cited by the district court, does not support the conclusion that the defendant city had a vested right in the prior procedure and need not be subject to L. 1973, c. 315.

11976–1976

Where else courts name it

TX 40 (1935–2025) NY 34 (1895–2026) CA 28 (1936–2025) CT 25 (1919–2018) NJ 23 (1968–2025) VA 17 (1851–2022) IL 13 (1920–2010) MA 13 (1919–2016) MN 11 (1976–2025) WV 9 (1933–2015) ME 9 (1945–2017) VT 8 (1989–2017) MD 7 (1975–2013) TN 7 (1963–2013) IA 6 (1957–2024) IN 6 (1996–2026) LA 6 (1945–1994) GA 6 (1979–2024) OR 5 (1968–1983) WA 5 (2003–2025) PA 5 (1980–1993) NC 4 (1980–2020) NM 4 (1972–2012) MT 4 (1972–2026) KY 4 (1920–2013) DE 3 (1984–2025) UT 3 (2006–2017) MI 3 (1875–2013) WI 3 (1938–1977) FL 3 (1976–2010) AR 3 (1992–2008) AZ 2 (2010–2010) CO 2 (1960–2001) OH 2 (2011–2013) OK 2 (1980–2010) AL 2 (1987–2002)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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