Minnesota Statutes
Minn. Stat. § 291.05 (2026)
[Repealed]
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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[Repealed, 1Sp1985 c 14 art 13 s 14]
Notes of Decisions
Cited in 7
cases, 1951–1983 · leading case: State v. Lahiff, 45 N.W.2d 807 (Minn. 1951).
State v. Lahiff, 45 N.W.2d 807 (Minn. 1951). “2 *37 Appellants, who are the executors of decedent’s will, contend that the bequest is exclusively for a charitable purpose and is therefore exempt from inheritance taxation under § 291.05. Elizabeth C. Quinlan, through her lawyer, arranged for the incorporation of The…”
Sevcik v. Comm'r of Taxation, 100 N.W.2d 678 (Minn. 1959). “The exemptions are set forth in § 291.05. Section 291.07, heretofore set out in full, lists certain allowable deductions to be “in the amount allowed by the probate court having jurisdiction, before computing the tax.”
Est. of Edwards, 88 Cal. App. 3d 383 (Cal. Ct. App. 1979). “" (Mason's Minn. Stat. Ann., § 291.05, italics added; see fn.”
Est. of Haugan v. Comm'r of Taxation, 147 N.W.2d 387 (Minn. 1966). “Provided, * * * the exemption shall be limited to the value of property which is in excess of the amount of the exemption provided in section 291.05 allowed on the transfer to the decedent [here $5,000] * * Relator claims that the language of the statute demands that her…”
Cory v. Macartney, 88 Cal. App. 3d 383 (Cal. Ct. App. 1979). “ct of property transferred to a similar corporation, fund, foundation, trust, or association, organized or existing under the laws of this state, or (2) contained a reciprocal provision under which transfers to a similar corporation, fund, foundation, trust, or association,…”
Maland v. Comm'r of Revenue, 331 N.W.2d 486 (Minn. 1983). “Minn.Stat. § 291.05(3)(i) (1978). The only qualification was that the $60,000 exemption for non-resident estates be reduced by any spousal exemption allowed in the decedent’s state of residence.”
Blue Diamond Poultry Farms, Inc. v. Comm'r of Taxation, 91 N.W.2d 595 (Minn. 1958). “5 must, therefore, be read in conjunction with § 291.05(4) and the whole law viewed as a single piece of legislation.”
Minn. Stat. § 291.05(3)(i): 1 case
Maland v. Comm'r of Revenue, 331 N.W.2d 486 (Minn. 1983). “Minn.Stat. § 291.05(3)(i) (1978). The only qualification was that the $60,000 exemption for non-resident estates be reduced by any spousal exemption allowed in the decedent’s state of residence.”
Minn. Stat. § 291.05(4): 1 case
Blue Diamond Poultry Farms, Inc. v. Comm'r of Taxation, 91 N.W.2d 595 (Minn. 1958). “5 must, therefore, be read in conjunction with § 291.05(4) and the whole law viewed as a single piece of legislation.”
Minn. Stat. § 291.05(6): 1 case
Est. of Haugan v. Comm'r of Taxation, 147 N.W.2d 387 (Minn. 1966). “Provided, * * * the exemption shall be limited to the value of property which is in excess of the amount of the exemption provided in section 291.05 allowed on the transfer to the decedent [here $5,000] * * Relator claims that the language of the statute demands that her…”
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