Minnesota Statutes
Minn. Stat. § 301.09 (2026)
[Repealed]
✓ current as of May 2026
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[Repealed, 1981 c 270 s 142]
Notes of Decisions
Cited in 2
cases, 1968–1980 · leading case: Arrigoni v. Comm'r, 73 T.C. 792 (Tax Ct. 1980).
Arrigoni v. Comm'r, 73 T.C. 792 (Tax Ct. 1980). “*214 Additionally, petitioners have come forth with no evidence showing that King James ever exercised this power.”
Tomash v. Midwest Technical Dev. Corp., 160 N.W.2d 273 (Minn. 1968). “supra, still controls in the area covered by the facts of that case after the passage of § 301.09(7). Thus, the decision of the trial court must be affirmed.”
— Minn. Stat. § 301.09(7) — 1 case
Tomash v. Midwest Technical Dev. Corp., 160 N.W.2d 273 (Minn. 1968). “supra, still controls in the area covered by the facts of that case after the passage of § 301.09(7). Thus, the decision of the trial court must be affirmed.”
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