Morton Buildings, 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.

• concluding that the third prong was satisfied where some portion of all raw materials purchased were to be used in Minnesota
• reversing the tax court’s decision after reviewing the statutes, case law, and facts regarding the taxpayer’s tax liability
• considering a statute’s structure as part of statutory interpretation

Source: CourtListener parenthetical corpus (CC0).