Minnesota Statutes

Minn. Stat. § 501B.60 (2026)

[Repealed]

✓ current as of May 2026
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MS 2014 [Repealed, 2015 c 5 art 16 s 2]

Notes of Decisions
Cited in 3 cases, 2001–2006 · leading case: St. Paul Academy & Summit Sch. v. Kiernat (In Re Kiernat), 338 B.R. 809 (D. Minn. 2006).
St. Paul Academy & Summit Sch. v. Kiernat (In Re Kiernat), 338 B.R. 809 (D. Minn. 2006). · cites it 2× “Kiernat, in his role as trustee of the Trust, was a fiduciary.”
Kaplan v. Ramette (In Re Bame), 263 B.R. 594 (Bankr. D. Minn. 2001). · cites it 7× “*602 Minn.Stat. Ann. § 501B.60 (West 2000). Section 501B.”
Comm'r, 124 T.C. 95 (1970). · cites it 2× “501B.60 (West 1990) ↩ . 13. We note that decedent's estate may be entitled to a deduction under sec.”
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