exemption clause (Minnesota) · Go Syfert
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exemption clause in Minnesota

6 Minnesota opinions name it 2 courts 1877–1996 0 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 (4)

CaseFollowedCited
First National Bank of St. Paul v. Amesgreen
minn · 1888 · cited in 1 Minnesota opinions naming this issue, 1996–1996
2 sentences

1996Nelson v. McNulty, 135 Minn. 317, 319 , 160 N.W. 795, 796 (1917); First Nat’l Bank v. Ames, 39 Minn. 179, 179 , 39 N.W. 308, 308 (1888).

1996Nelson v. McNulty, 135 Minn. 317, 319 , 160 N.W. 795, 796 (1917); First Nat’l Bank v. Ames, 39 Minn. 179, 179 , 39 N.W. 308, 308 (1888).

11
Nelson v. McNultygreen
minn · 1917 · cited in 1 Minnesota opinions naming this issue, 1996–1996
2 sentences

1996Nelson v. McNulty, 135 Minn. 317, 319 , 160 N.W. 795, 796 (1917); First Nat’l Bank v. Ames, 39 Minn. 179, 179 , 39 N.W. 308, 308 (1888).

1996Nelson v. McNulty, 135 Minn. 317, 319 , 160 N.W. 795, 796 (1917); First Nat’l Bank v. Ames, 39 Minn. 179, 179 , 39 N.W. 308, 308 (1888).

11
Finucane v. . Warnergreen
ny · 1909 · cited in 1 Minnesota opinions naming this issue, 1996–1996
2 sentences

1996See Sofge v. Lowe, 131 Tenn. 626 , 176 S.W. 106 , 108 (1915) (holding protection of exemption is lost if a witness’s litigation matters are intermingled with other business); Finucane v. Warner, 194 N.Y. 160 , 86 N.E. 1118, 1119 (1909) (determining exemption privilege did not attach to witness because he attended to other business while in the state).

1996See Sofge v. Lowe, 131 Tenn. 626 , 176 S.W. 106 , 108 (1915) (holding protection of exemption is lost if a witness’s litigation matters are intermingled with other business); Finucane v. Warner, 194 N.Y. 160 , 86 N.E. 1118, 1119 (1909) (determining exemption privilege did not attach to witness because he attended to other business while in the state).

11
Sofge v. Lowegreen
tenn · 1915 · cited in 1 Minnesota opinions naming this issue, 1996–1996
1 sentence

1996See Sofge v. Lowe, 131 Tenn. 626 , 176 S.W. 106 , 108 (1915) (holding protection of exemption is lost if a witness’s litigation matters are intermingled with other business); Finucane v. Warner, 194 N.Y. 160 , 86 N.E. 1118, 1119 (1909) (determining exemption privilege did not attach to witness because he attended to other business while in the state).

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 (5)

CaseCitedYears
Pagel v. Pagel green
scotus · 1934
2 sentences

1935In re Estate of Hallbom, 189 Minn. 383 , 249 N.W. 417 , affirmed, Pagel v. Pagel, 291 U.S. 473 , 54 S.Ct. 497 , 78 L. ed. 921 .

1935In re Estate of Hallbom, 189 Minn. 383 , 249 N.W. 417 , affirmed, Pagel v. Pagel, 291 U.S. 473 , 54 S.Ct. 497 , 78 L. ed. 921 .

21935–1935
In Re Estate of Hallbom neutral
minn · 1933
2 sentences

1935In re Estate of Hallbom, 189 Minn. 383 , 249 N.W. 417 , affirmed, Pagel v. Pagel, 291 U.S. 473 , 54 S.Ct. 497 , 78 L. ed. 921 .

1935In re Estate of Hallbom, 189 Minn. 383 , 249 N.W. 417 , affirmed, Pagel v. Pagel, 291 U.S. 473 , 54 S.Ct. 497 , 78 L. ed. 921 .

21935–1935
Stewart v. Rhoades neutral
minn · 1888
2 sentences

1926Stewart v. Rhoades, 39 Minn. 193 , 39 N. W. 141 .

1926Stewart v. Rhoades, 39 Minn. 193 , 39 N. W. 141 .

11926–1926
State v. Winona & St. Peter Railroad neutral
minn · 1875
1 sentence

1885Co., 21 Minn. 315 , involving the entire land grant of the company, its taxability depending on a constitutional question; State v. Same, Id. 472, involving about 600,000 acres, the question being whether a certain transaction, which left the legal title in the company, was, in effect, a sale and conveyance, within the meaning of the exemption clause in the grant; County of Nobles v. Sioux City & St.

11885–1885
First Division of St. Paul & Pacific Railroad v. City of St. Paul neutral
minn · 1875
1 sentence

1877Paul, 21 Minn. 526 , that the provision of that act applicable to the former company, as respects the subject of taxation, (§ 18, c. 1, of said act,) clearly exempts that company and its successors from all local assessments like the one in question; yet it is claimed by the plaintiff that this rule does not apply to the other three companies, because of the difference in the phraseology of the section applicable to them, (§ 9, c. 3 of said act.) The exemption clause in section 18 specifically exempts that company from “ all assessments and taxes whatsoever,” etc., whereas section 9 only provi

11877–1877

Where else courts name it

CA 76 (1893–2026) PA 39 (1930–2019) IL 38 (1874–2023) NJ 37 (1900–2025) NY 32 (1892–2024) TX 30 (1925–2019) WA 27 (1895–2025) OH 23 (1926–2026) FL 20 (1882–2024) AL 20 (1884–2004) MI 19 (1931–2023) AR 18 (1898–2024) MD 17 (1929–2016) OK 15 (1929–2023) CT 14 (1912–2026) TN 14 (1877–2018) MO 13 (1893–2009) OR 12 (1916–2022) NM 11 (1941–2015) LA 11 (1936–2007) MA 10 (1930–2012) IA 9 (1928–2025) IN 9 (1980–2016) NC 9 (1921–2016) VA 8 (1912–2016) RI 8 (1897–2008) GA 8 (1935–2022) MS 8 (1995–2016) KS 8 (1895–2022) CO 7 (1906–2015) WV 7 (1960–2026) NE 7 (1922–2024) MT 7 (1929–2021) MN 6 (1877–1996) UT 6 (1991–2024) WI 6 (1928–2023) VT 5 (1929–2005) NV 4 (1977–2017) DC 4 (1976–2024) KY 4 (1921–2017) ME 3 (2004–2016) SD 3 (1894–1989) SC 3 (1988–2024) PR 2 (1929–1950) WY 2 (1987–2004) HI 2 (1893–1985) ID 2 (1958–2014) DE 2 (1995–2021)

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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