1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 707 N.W.2d
  5. 707 N.W.2d 695 (2006)
 

WILSON v. COMMISSIONER OF REVENUE

No. A05-440.

707 N.W.2d 695 (2006)

James L. WILSON, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

January 12, 2006.

Attorney(s) appearing for the Case

Mark A. Pridgeon, Edina, MN, for Relator.

Barry R. Greller, St. Paul, MN, for Respondent.

Considered and decided by the court en banc without oral argument.

OPINION

ANDERSON, RUSSELL A., Justice.

If the taxpayer is the prevailing party in a contested tax case between the taxpayer and the Commissioner of Revenue, the taxpayer is entitled to costs and disbursements if the taxpayer shows that the position of the commissioner was not substantially justified. See Minn.Stat. § 15.472 (2004); Minn.Stat. § 271.19 (2004). This acrimonious tax case, involving issues that we have addressed in two previous...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases