Statutory Interpretation
44 groups with Minnesota opinions1885–2026
- Legislative Intent and Construction622 opinions · 1924–2026Determining statutory ambiguity and legislative intent · Statutory construction principles and legislative intent · Limiting statutory construction by legislative intent
- Statutory; Language; Intent534 opinions · 1976–2026Statutory construction and interpretation of insurance coverage · Trial court application of statutory construction deadlines · Defining requirements for special assessments and takings
- Statutory construction; Statutory interpretation; Statutes520 opinions · 1943–2026Reviewing de novo statutory interpretation and TIF laws · Review standards for disqualifying misconduct and statutory construction · Courts cannot substitute amendment for statutory construction
- Statutory; Language; Meaning474 opinions · 1973–2026Interpreting statutes and applying canons of construction · Determining statutory ambiguity versus failure of expression · Interpreting statutory language using disjunctive or conjunction rules
- Statutory Interpretation Principles and Rules459 opinions · 1929–2026Determining statutory ambiguity and plain meaning · Interpreting statutes as a whole and harmonizing provisions · Interpreting statutory language and plain meaning
- Lenity and Stare Decisis in Construction321 opinions · 1973–2026Analyzing statutory interpretation and rule of lenity · Court's independent judgment on statutory interpretation · Reviewing forfeiture and applying rule of lenity
- Municipal Law and Local Government Powers253 opinions · 1975–2026Distinguishing fact-finding from ordinance interpretation · Interpreting statutory language regarding easement discharge · Interpreting statutory language for definition of owner
- Mandatory vs. Discretionary Statutory Language226 opinions · 1976–2026Interpreting statutory limits on out-of-state medical provider payment · Interpreting statutory duty through common word usage · Analyzing statutory limitations and amendment rules
- Vehicle; Driving; License212 opinions · 1977–2026Interpreting drunk driving laws as remedial statutes · Applying in pari materia to statutory interpretation of traffic stops · Interpreting statutory language regarding emergency vehicle movement
- Statutory Interpretation of Criminal Law208 opinions · 1981–2025Interpreting penal statutes and legislative intent · Strict construction of penal versus remedial statutes · Interpreting criminal statutes in favor of the defendant
- Statutory Retroactivity and Application169 opinions · 1945–2026Applying post-judgment statutory changes to pending appeals · Determining retroactivity of legislative statutory amendments · Determining legislative intent regarding retroactive application of statutes
- Tax and Tariff Law Review Procedures136 opinions · 1984–2026Review of tax court determinations and statutory purpose · Review standards for factual and legal findings in tax cases · Limitation of appellate review of tax court findings
- Statutory Interpretation Methodology136 opinions · 1996–2026Interpreting statutory language and legislative intent
- License; Suspension; Revocation133 opinions · 1975–2025Requirements for serving written notice under liquor statutes · Interpreting statutory language regarding license revocation records · Reviewing city's discretion in liquor license denial
- Taxation Law and Exemptions126 opinions · 1905–2017Statutory construction and property tax exemptions · Burden of proof for establishing tax exemptions · Interpreting "family farm" exclusion scope across state lines
- Death; Statutory; Estate123 opinions · 1984–2026Declining to extend statutory warranty to pre-1978 homes · Interpreting federal statute against state law regarding spousal assets · Statutory interpretation of wrongful death action accrual and tolling
- Property; Valuation; Assessment121 opinions · 1973–2026Reviewing tax court's valuation of property for tax purposes · Determining special benefit for property assessment challenges · Determining market value of contaminated property for tax purposes
- Extrinsic Aids to Legislative Intent117 opinions · 1972–2026Presumption of legislative knowledge of existing law · Determining meaning of doubtful words in legislative act · Interpreting legislative intent regarding economic loss benefits
- Criminal Record Expungement and Bail Forfeiture Law88 opinions · 1989–2026Determining expungement standards under statute and inherent power · Reviewing district court discretion on bail forfeiture · Factors for deciding expungement of criminal records
- Statutory Time Limits and Deadlines86 opinions · 1976–2026Interpreting statutory deadlines through procedural rules · Applying procedural rules to statutory appeal deadlines · Interpreting federal statute to toll limitations period
- Tax; Statutory; Construction82 opinions · 1975–2025Interpreting statutory terms to require actual expenses · Statutory interpretation resolving tax ambiguity in favor of taxpayer · Interpreting statutory scope of property tax exemption
- Retroactive; Retroactivity; Law78 opinions · 1969–2026Determining retroactive effect of overruling decisions · Reviewing due process challenge to retroactive statute revival · Retroactivity of statutory changes creating new remedies
- Value; Valuation; Market76 opinions · 1933–2025Comparing property values to determine unequal assessment · Determining market value and discovery rights · Permissible weight allocation among valuation approaches
- Tax; Assessment; Burden74 opinions · 1974–2026Discipline for failure to file income tax returns · Defining clear error in tax valuation review · Deferring to tax court unless reasoning is flawed
- Statutory Interpretation and Meaning70 opinions · 1977–2026Interpreting statutory language within its context · Defining the general subject of a legislative act · Procedural nature of statutes and application of amendments
- Real Property Valuation Principles and Methods63 opinions · 1885–2025Evaluating market and income approaches to property valuation · Analyzing special purpose property designation and valuation approaches · Substantiating diminution in property market value
- Property value; Testimony property; Valuation57 opinions · 1963–2025Competency of owner testimony regarding property value · Determining market value based on evidence and testimony · Testimony regarding the value of goods
- Expungement; Power expunge; Arrest records57 opinions · 1981–2025Determining inherent judicial authority to expunge records · Granting expungement based on inherent judicial authority · Balancing public interest against expungement petitioner's interests
- Meetings; Open; Executive session56 opinions · 1976–2017Determining if administrative seminars are meetings under statute · Determining quorum and scope of official business meetings · Determining mootness and open meeting law exceptions
- Statutory Interpretation and Legislative History55 opinions · 1969–2026Interpreting statutes without legislative history or ambiguity · Considering legislative history to determine intent · Defining contemporaneous history of a statute
- Ejusdem generis; Meaning; Word53 opinions · 1972–2026Reading opinion language in light of issues presented · Interpreting words and phrases based on context · Interpreting rules based on plain language and purpose
- Charitable; Tax exemption; Public charity41 opinions · 1972–2024Determining factual issues regarding charitable use for tax exemption · Determining purely public charity status through six factors · Determining property tax exemption for charitable organizations
- Business and Income Tax Deductions40 opinions · 1981–2016Determining deductibility of cleanup costs for property valuation · Determining net income when tax returns are insufficient · Applying profits and income before claiming contribution
- Tax; Evasion; Fraud30 opinions · 1984–2026Evidence supporting findings of fact in tax fraud case · Reviewing evidence admissibility and prejudice in tax court · Tax evasion violating attorney's oath and professional duty
- Wildlife; Hunting; Animals30 opinions · 1974–2026Interpreting statutory violations regarding waterfowl hunting · Defining the legal concept of keeping a dog · Statute application to interstate commerce of wildlife
- Income; Tax purposes; Apportionment27 opinions · 1984–2024Determining residency status for tax purposes · Determining unitary business status as mixed fact and law · Determining unitary business status for tax apportionment
- Tax; Property; Income24 opinions · 1930–2016Determining reasonable amount for property exemption · Distinguishing crop and livestock production input liens · Determining estate tax apportionment requirements
- Tax; Willfulness; Willful failure21 opinions · 1979–2024Disciplinary consequences for failure to file tax returns · Analyzing scope of rule 8.4(d) and tax filing violations · Liability for willful failure to collect and pay tax
- Tax Liability and Responsible Person Status12 opinions · 1990–2025Determining personal liability for unpaid sales tax · Determining responsible person for unpaid sales taxes · Determining corporate officer's tax withholding liability
- Assessment; Tax; Presumption9 opinions · 1972–2017Determining the reasonableness of tax assessments and burden of proof · Burden of proof regarding prima facie validity of assessments · Classifying property for assessment purposes
- Income; Unreported; Net worth7 opinions · 1985–2017Deleting assets and liabilities for net worth calculation · Reaching tax burdens but not tax benefits
- Depletion; Tax; Debt6 opinions · 1990–2011Invalidating revenue measures in municipal licensing fees · Determining liability for underpayments beyond bond limits
- Substance; Form; Tax5 opinions · 1991–2010Determining substance over form in tax transactions · Tax effect based on actual transaction occurrence
- Impact of arrest records on employment and rights · Determining if accident reports are regular business records
Counts are Minnesota courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law