HMN Financial, Inc. v. Commissioner of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that we review the tax court's legal conclusions and interpretations of statutes de novo
• stating that the moving party must meet the burdens under section 290.20 and cannot merely “take issue with the result rather than the methods [the taxpayer] used to reach that result”
• applying the version of the statute “in force during the tax years at issue”

Source: CourtListener parenthetical corpus (CC0).