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- Title
TAX.
- Authors
GEIS, JERRY
- Abstract
The article discusses several court cases of Minnesota, concerning the issues related to tax including Jack M. Singer, v. Commissioner of Revenue, Natkunanathan v. Commissioner, and Johnson Kellogg Properties, LLC v. County of Washington. The Court held that Minnesota's estate tax is constitutional and that a lack of substantiation of records was supported by the record in Jack M. Singer case. The Minnesota Tax Court has denied defendant's motion to dismiss in County of Washington case.
- Subjects
MINNESOTA; UNITED States; ACTIONS &; defenses (Law); INHERITANCE &; transfer tax; TAX courts; DEFENDANTS; MOTIONS to dismiss; UNITED States tax laws
- Publication
Bench & Bar of Minnesota, 2012, Vol 69, Issue 8, p42
- ISSN
0276-1505
- Publication type
Article