gr00473.xml TAX COURT: An Inventory of Its Closed [Completed] Decision Files at the Minnesota Historical Society National Historical Publications and Records Commission. Minnesota Historical Society

St. Paul, MN.

Government Records

Finding aid encoded by Alex Kent, February 2012 Finding aid written in English. November 2012 Added Files Without Closed File Numbers February 2013 Additional files added OVERVIEW Minnesota Historical Society Minnesota. Tax Court. Closed [Completed] Decision Files. 1939-2009. Materials in English. Case files for appeals from orders of the Commissioner of Revenue regarding tax disputes, or from property valuations or classifications, that resulted in a Tax Court decision. The court's decisions interpret the law and have precedent value. 139.9 cubic feet (140 boxes). See Detailed Description for shelf locations. SCOPE AND CONTENTS

There is also a small set of files not assigned a closed file number by the court. These files are not included in the online index.

ARRANGEMENT

The main body of files is arranged in a single sequential numerical order.

OTHER FINDING AIDS

An index, alphabetical by appellant, and also searchable by closed file number, docket number, date, docket, and type of tax, is available on the web: Tax Court Closed [Completed] Decision Files Index

RELATED MATERIALS

Decisions are published via WestLaw, Lexis, and the Minnesota Legal Register.

CATALOG HEADINGS

This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics should search the catalog using these headings.

Topics: Property tax -- Law and legislation -- Minnesota. Tax courts -- Minnesota. Taxation -- Law and legislation -- Minnesota -- Interpretation and construction. Organizations: Minnesota. Board of Tax Appeals. ADMINISTRATIVE INFORMATION Preferred Citation:

[Indicate the cited item and/or series here]. Minnesota. Tax Court. Closed [Completed] Decision Files. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Accession Information:

Accession numbers: 994-185; 2002-21; 2005-63; 2010-16; 2011-63; 2012-80; 2013-29; 2013-42

Processing Information:

Processing and cataloging of this collection was supported with a Basic Project grant awarded by the National Historical Publications and Records Commission (NHPRC).

Catalog ID number: 001731366

DETAILED DESCRIPTION 131.A.13.3B File Nos. 1-2, 33-43, 46-47. 131.A.13.4F File Nos. 44-45, 48-53. 131.A.13.5B File Nos. 54-74. 131.A.13.6F File Nos. 75-93. 131.A.13.7B File Nos. 94-116. 131.A.13.8F File Nos. 117-128, 131-147. 131.A.14.1B File Nos. 129-130, 148-153. 131.A.14.2F File Nos. 154-163. 131.A.14.3B File Nos. 164-197. 131.A.14.4F File Nos. 198-215. 131.A.14.5B File Nos. 216-244. 131.A.14.6F File Nos. 245-268. 131.A.14.7B File Nos. 269-304. 131.A.14.8F File Nos. 305-321. 131.A.15.1B File Nos. 322A-344. 131.A.15.2F File Nos. 345-350. 131.A.15.3B File Nos. 351-366, 368-369. 131.A.15.4F File Nos. 367, 370-372. 131.A.15.5B File Nos. 373-392. 131.A.15.6F File Nos. 393-400. 131.A.15.7B File Nos. 401-419. 131.A.15.8F File Nos. 420-433. 131.A.16.1B File Nos. 434-448. 131.A.16.2F File Nos. 449-461. 131.A.16.3B File Nos. 462-474. 131.A.16.4F File Nos. 475-489. 131.A.16.5B File Nos. 490-499. 131.A.16.6F File Nos. 500-509. 131.A.16.7B File Nos. 510-525, 533-535. 131.A.16.8F File Nos. 526-532, 536-550. 131.A.17.1B File Nos. 551-565. 131.A.17.2F File Nos. 566-578. 131.A.17.3B File Nos. 579-593. 131.A.17.4F File Nos. 594-603, 605-607. 131.A.17.5B File Nos. 604, 608-620, 622. 131.A.17.6F File Nos. 621, 623-626. 131.A.17.7B File Nos. 627-639. 131.A.17.8F File Nos. 640-656. 131.A.18.1B File Nos. 657-666. 131.A.18.2F File Nos. 667-685. 131.A.18.3B File Nos. 686-706. 131.A.18.4F File Nos. 707-723. 131.A.18.5B File Nos. 724-738. 131.A.18.6F File Nos. 739-753. 131.A.18.7B File Nos. 754-777. 131.A.18.8F File Nos. 778-798. 131.A.19.1B File Nos. 799-826. 131.A.19.2F File Nos. 827-833. 131.A.19.3B File Nos. 834-848. 131.A.19.4F File Nos. 849-864. 131.A.19.5B File Nos. 865-877, 880. 131.A.19.6F File Nos. 878-879, 881-891. 131.A.19.7B File Nos. 892-918. 131.A.19.8F File Nos. 919-920. 131.A.20.1B File Nos. 921-926, 928-934. 131.A.20.2F File No. 927 (part). 131.A.20.3B File Nos. 927 (part), 935-942, 944. 131.A.20.4F File Nos. 943, 945, 948. 131.A.20.5B File Nos. 946-947, 949-953. 131.A.20.6F File Nos. 954-970. 131.A.20.7B File Nos. 971-996, 998-999. 131.A.20.8F File Nos. 997, 1000-1002. 131.A.5.1B File Nos. 1003-1010, 1013-1016. 131.A.5.2F File Nos. 1011-1012, 1017-1021. 131.A.5.3B File Nos. 1022-1042. 131.A.5.4F File Nos. 1043-1055, 1057-1061. 131.A.5.5B File Nos. 1056, 1062-1082. 131.A.5.6F File Nos. 1083-1100. 104.K.11.3B File Nos. 1101-1108. 104.K.11.4F File Nos. 1109-1118. 104.K.11.5B File Nos. 1119-1138. 104.K.11.6F File Nos. 1139-1151. 104.K.11.7B File Nos. 1152-1161. 104.K.11.8F File Nos. 1162-1170. 104.K.11.9B File Nos. 1171-1183. 104.K.11.10F File Nos. 1184-1200. 104.K.11.11B File Nos. 1201-1226. 104.K.11.12F File Nos. 1227-1235. 104.K.11.13B File Nos. 1236-1253. 104.K.11.14F File Nos. 1254-1261. 104.K.12.1B File Nos. 1262-1286. 104.K.12.2F File Nos. 1287-1298. 104.K.12.3B File Nos. 1299-1318. 104.K.12.4F File Nos. 1319-1340. 104.K.12.5B File Nos. 1341-1347. 104.K.12.6F File Nos. 1348-1351. 104.K.12.7B File Nos. 1352-1359. 104.K.12.8F File Nos. 1360-1372. 104.K.12.9B File Nos. 1373-1388. 104.K.12.10F File Nos. 1389-1398. 104.K.12.11B File Nos. 1399-1413. 104.K.12.12F File Nos. 1414-1430. 104.K.12.13B File Nos. 1431-1438 (part). 104.K.12.14F File Nos. 1438 (part)-1446. 104.K.13.1B File Nos. 1447-1455 (part). 104.K.13.2F File Nos. 1455 (part)-1469. 104.K.13.3B File Nos. 1470-1474. 104.K.13.4F File Nos. 1475-1493. 133.B.15.14F File Nos. 1494-1502. 133.B.15.15B File No. 1503. 133.B.15.16F File Nos. 1504-1507. 133.B.16.1B File Nos. 1508-1512. 133.B.16.2F File Nos. 1513-1526. 133.B.16.3B File Nos. 1527-1531, 1534-1538. 133.B.16.4F File Nos. 1539-1546. 133.B.16.5B File Nos. 1547-1555. 133.B.16.6F File Nos. 1556-1560. 133.B.16.7B File Nos. 1561-1563. 133.B.16.8F File Nos. 1564-1568. 133.B.16.9B File Nos. 1569-1583. 133.B.16.10F File Nos. 1584-1586. 133.B.16.11B File No. 1587. 133.B.16.12F File Nos. 1588-1598. 133.B.16.13B File Nos. 1599-1604. 133.B.16.14F File Nos. 1605-1610. 133.B.16.15B File Nos. 1611-1620. 144.H.15.5B File Nos. 1621-1636 (part). 144.H.15.6F File Nos. 1636 (part)-1643.

The folder for File No. 1636 in this box is sealed per Tax Court decision.

144.H.12.1B File Nos. 1644, 1646-1655, 1657-1663 (part). 144.H.12.2F File Nos. 1663 (part)-1682. 144.H.12.3B File Nos. 1683-1695. 144.H.12.4F File Nos. 1696-1703, 1705-1707 (part). 144.H.12.5B File Nos. 1707 (part)-1720. 144.H.12.6F File Nos. 1721-1724. 144.H.13.7B File No. 1725. 144.H.13.8F File Nos. 1726-1737 (part). 144.H.13.9B File Nos. 1737 (part)-1742. 144.H.13.10B File Nos. 1743-1752. 144.H.12.7B File Nos. 1753-1758 (part). 144.H.12.8F File Nos. 1758 (part)-1767. 144.H.12.9B File Nos. 1768-1780. 144.H.12.10F File Nos. 1781-1789. 144.H.11.6F File Nos. 1790-1798. 144.H.11.7B File Nos. 1799-1816. 144.H.11.8F File Nos. 1817-1822. 116.C.4.3B File Nos. 1823-1831. 116.C.4.4F File Nos. 1832-1839. 116.C.4.5B File Nos. 1840-1858 (part).

Missing File Nos. 1844 and 1854.

116.C.4.6F File Nos. 1858 (part)-1865. 114.H.11.9B Files without closed file numbers, 1990-2004. 7 folders.

Arranged numerically by docket number.

These materials interfile with the main set of closed [completed] decision files but are listed separately since they were not assigned a closed file number by the court prior to transfer to the State Archives. The AD preface indicates they were settled or dismissed without formal trial. They are also not in the online index.

Docket No. 5506-5508, AD No. 6883, Joan M. and James L. Noske. Docket No. 6918, AD No. 6854, James L. Wilson. 2 folders. Docket No. 7216, AD No. 6698, Brother International Corporation. Docket No. 7311, AD No. 6757, R. Austin and Nadine Chapman. Docket No. 7330, AD No. 6764, Meleen Corporation. Docket No. 7521, AD No. 6844, Behavioral Health Services, Inc.