PINEY RIDGE LODGE v. C.I.R.

No. A05-2387.

718 N.W.2d 861 (2006)

PINEY RIDGE LODGE, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 27, 2006.


Attorney(s) appearing for the Case

Michael C. Mahoney, Mahoney & Foster, Ltd., Wayzata, MN, for Appellant.

Mike Hatch, Attorney General, James W. Neher, Assistant Attorney General, St. Paul, MN, for Respondent.

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


OPINION

GILDEA, Justice.

Piney Ridge Lodge challenges, by writ of certiorari, the tax court's dismissal of its appeal. Piney Ridge argues that its February 2005 appeal was timely because it had conversations with an audit supervisor in the Department of Revenue that preserved its right to formally appeal to the tax court. Because there is no evidence in the record indicating that Piney Ridge complied with the statutory procedures for formal or informal appeal...

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