Relators claim in Minnesota

6 Minnesota opinions name it 2 courts 1986–2015 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)

Case	Followed	Cited
In Re Blockgreen minnctapp · 2007 · cited in 1 Minnesota opinions naming this issue, 2015–2015 2 sentences 2015In Block, a county board granted a conditional use permit to a dog breeding kennel. 727 N.W.2d 166, 173 (Minn. App. 2007). 2015In Block, a county board granted a conditional use permit to a dog breeding kennel. 727 N.W.2d 166, 173 (Minn.App.2007).	1	1
Bourbon Bar & Cafe Corp. v. City of St. Paulgreen minnctapp · 1991 · cited in 1 Minnesota opinions naming this issue, 2015–2015 1 sentence 2015Paul, 466 N.W.2d 438, 440 (Minn. App. 1991). 1.	1	1
Hegenes v. Stategreen minn · 1983 · cited in 1 Minnesota opinions naming this issue, 1987–1987 2 sentences 1987See, e.g., Hegenes v. State, 328 N.W.2d 719, 720-21 (Minn.1983); Matter of McCannell, 301 N.W.2d 910 , 916 n. 4 (Minn.1980). 1987See, e.g., Hegenes v. State, 328 N.W.2d 719, 720-21 (Minn.1983); Matter of McCannell, 301 N.W.2d 910 , 916 n. 4 (Minn.1980).	1	1
Berger v. Independent School District No. 706green minnctapp · 1985 · cited in 1 Minnesota opinions naming this issue, 1986–1986 1 sentence 1986See Berger v. Independent School District No. 706, 362 N.W.2d 369, 371 (Minn.Ct.App.1985) (a school board’s decision can be overturned if based on an erroneous theory of law).	1	1

Distinguished, questioned or overruled (0)

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

Also cited on this issue (6)

Case	Cited	Years
Minnesota v. National Tea Co. green scotus · 1940 2 sentences 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax. 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax.	1	1993–1993
Stewart Dry Goods Co. v. Lewis green scotus · 1935 2 sentences 1993Relators’ claim is that the combined receipts tax is unconstitutional “because it is a graduated gross receipts tax.” They rely on a 1935 United States Supreme Court decision, Stewart Dry Goods Co. v. Lewis, 294 U.S. 550 , 55 S.Ct. 525 , 79 L.Ed. 1054 (1935), which held that a Kentucky graduated gross receipts tax was unconstitutional because it violated the federal equal protection clause. 1993Relators’ claim is that the combined receipts tax is unconstitutional “because it is a graduated gross receipts tax.” They rely on a 1935 United States Supreme Court decision, Stewart Dry Goods Co. v. Lewis, 294 U.S. 550 , 55 S.Ct. 525 , 79 L.Ed. 1054 (1935), which held that a Kentucky graduated gross receipts tax was unconstitutional because it violated the federal equal protection clause.	1	1993–1993
National Tea Co. v. State green minn · 1940 2 sentences 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax. 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax.	1	1993–1993
National Tea Co. v. State neutral minn · 1939 2 sentences 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax. 1993In 1939, this court followed Stewart in National Tea Co. v. State, 205 Minn. 443 , 286 N.W. 360 (1939), vacated and remanded, 309 U.S. 551 , 60 S.Ct. 676 , 84 L.Ed. 920 , aff'd on remand, 208 Minn. 607 , 294 N.W. 230 (1940), by striking down a similar tax.	1	1993–1993
McCannel v. County of Hennepin green minn · 1980 2 sentences 1987See, e.g., Hegenes v. State, 328 N.W.2d 719, 720-21 (Minn.1983); Matter of McCannell, 301 N.W.2d 910 , 916 n. 4 (Minn.1980). 1987See, e.g., Hegenes v. State, 328 N.W.2d 719, 720-21 (Minn.1983); Matter of McCannell, 301 N.W.2d 910 , 916 n. 4 (Minn.1980).	1	1987–1987
In Re the Proposed Activation of the Minnesota Joint Underwriting Ass'n green minnctapp · 1987 1 sentence 1987This claim has been addressed by our recently published opinion in In the Matter of the Proposed Activation of the Minnesota Joint Underwriting Association and the Market Assistance Plan to Insure Specified Classes of Business, 408 N.W.2d 599 (Minn.Ct.App.1987).	1	1987–1987

Where else courts name it

TX 73 (1922–2026) OH 25 (1960–2023) MO 12 (1984–2022) MN 6 (1986–2015) LA 6 (1975–2020) NY 5 (1866–1946) IN 3 (1909–1929) MI 2 (1905–1911) CA 2 (2004–2026) MT 2 (1979–1979) WI 2 (1912–1920)

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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