This opinion cites 12 cases:

Commissioner v. Sunnen ( 1948 )


Tarutis v. Commissioner of Revenue ( 1986 )


Morton Buildings, Inc. v. Commissioner of Revenue ( 1992 )


Care Institute, Inc.-Maplewood v. County of Ramsey ( 1998 )


Black Photo U.S.A., Inc. v. Commissioner of Revenue ( 1993 )


Gale v. Commissioner of Taxation ( 1949 )


Governmental Research Bureau, Inc. v. St. Louis County ( 1960 )


Sellner Manufacturing Co. v. Commissioner of Taxation ( 1972 )


Hedglin v. City of Willmar ( 1998 )


Minnesota Twins Partnership v. Commissioner of Revenue ( 1998 )


Weigel v. Commissioner of Revenue ( 1997 )


United States v. Mendoza ( 1984 )