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The Minnesota Supreme Court held that the gain from a corporation’s sale of its majority interest in a limited liability company (LLC) was apportionable business income subject to Minnesota corporate income tax. The Court explained that the corporation...

Ortiz v. Barr "[In Ortiz I, this] Court determined that a conviction under Minn. Stat. Ann. § 609.50, subdiv. 2(2) [obstruction of legal process, arrest, or firefighting] is not categorically a crime of violence—and, thus, not an aggravated...

The Minnesota Supreme Court held that a taxpayer that sold data technology services was not eligible for Minnesota’s sales tax exemption for computer equipment used in online data retrieval systems because the underlying information was “not equally accessible...

The Minnesota Supreme Court held that the state’s gross receipts tax on prescription drugs did not violate the Due Process or Commerce Clauses when applied to transactions between out-of-state pharmacies and in-state customers, reversing the Minnesota...

This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT...

In two cases, the Minnesota Tax Court clarified the extent to which the Minnesota research and development (R&D) credit is calculated based on the Internal Revenue Code’s defined terms. Minnesota law incorporates the Internal Revenue Code’s definition...

The Minnesota Tax Court held that  a tobacco distributor was entitled to a refund of Minnesota tobacco tax that it paid on federal excise tax (FET) that was passed through by the tobacco manufacturer, but only if the FET was separately stated on the manufacturer...

The Minnesota Supreme Court held that the state’s standard apportionment method did not fairly reflect the taxpayer’s net income allocable to the state, reversing the Tax Court’s ruling. The taxpayer, a national financial institution, transferred its...

The Ninth Circuit has a dedicated web page for this case. Here are the latest filings: 02/06/2017 Link to oral argument live stream 02/06/2017 Order clarifying live streaming oral argument 02/06/2017 Order re live...

By David Navetta and Kris Kleiner On October 23, 2015, the Federal District Court in Minnesota upheld Target’s assertion that documents produced pursuant to an internal investigation of its 2013 security incident fell within the protections of...

A recent Minnesota Court of Appeals case of first impression in that State has established that compelling a criminal defendant to provide a fingerprint to unlock his cellphone does not violate the Fifth Amendment, U.S. Const. amend. V, privilege against...

(Mealey's) Howmedica Osteonics Corp. has set aside at least $1.42 billion to pay patients who had to undergo revision surgery as a result of corrosion or fretting of Stryker metal-on-metal Rejuvenate Modular-Neck and ABG II Modular-Neck hip implants...

By Rich Ehisen Dealing with human trafficking has always been tricky business for lawmakers. States have in recent years been bringing down a variety of hammers, most aimed at the traffickers or the johns who solicit their often-underage victims. But...

Under a program created by the Affordable Care Act called the State Innovation Models Initiative, six states — Arkansas, Maine, Massachusetts, Minnesota, Oregon and Vermont — began testing new health care financing models this year. Colorado...

By Lou Cannon | With immigration reform blocked by partisan gridlock and government shutdown in Washington, states led by California have stepped in to ease the plight of illegal immigrants. "While Washington waffles on immigration, California's...