Justia Government & Administrative Law Opinion Summaries

In this case regarding the determination of the tax court valuing Minnesota Energy Resources Corporation’s (MERC) natural gas pipeline distribution system for the years 2008 through 2012, the Supreme Court affirmed the decision of the tax court on remand, holding that the tax court followed the Court’s instructions on remand and properly applied the Court’s clarified standard to MERC’s claim of external obsolescence. On remand, the tax court found that MERC failed to demonstrate that external obsolescence affected the value of its property. The Supreme Court affirmed, holding (1) the tax court correctly evaluated whether MERC’s evidence of external obsolescence was credible, reliable, and relevant; and (2) the tax court’s decision was justified by the evidence and in conformity with law. View "Minnesota Energy Resources Corp. v. Commissioner of Revenue" on Justia Law

The Supreme Court affirmed the decision of the court of appeals affirming the order of the Commissioner of Human Services, which affirmed the determination by the Minnesota Department of Human Services that Yasmin Salim wrongfully obtained public assistance for Kind Heart Daycare, Inc. in violation of Minn. Stat. 256.98(1)(3). Kind Heart had submitted bills to Blue Earth County under the state’s Child Care Assistance Program (CCAP) representing that children from low-income families were present at Kind Heart when they were, in fact, absent or no longer enrolled in the daycare. The Department disqualified Salim from providing daycare services and revoked Kind Heart’s license. The Supreme Judicial Court held (1) the Commissioner erred in determining that Salim and Kind Heart were not entitled to CCAP payments; and (2) any errors on the part of the Department or the Commissioner were corrected, independently re-evaluated, or harmless. View "In re Appeal by Kind Heart Daycare, Inc." on Justia Law

The Supreme Court affirmed the decision of the Saint Paul City Council upholding an abatement order issued by the City of Saint Paul requiring Appellant to comply with Minn. Stat. 168.10(1)(e), which requires collector vehicles to be “screened from ordinary public view.” Although Appellant covered his collector vehicles with tarps and constructed a portable fence across the front of the area where he parked the vehicles, the vehicles were still partially visible from public areas. The City Council concluded that the tarps and fence did not satisfy the screened-from-ordinary-public-view requirement. The court of appeals affirmed. The Supreme Court affirmed, holding (1) Appellant violated the collector-vehicle-storage statute by failing to screen his collector vehicles and their outdoor storage areas from ordinary public view; and (2) the City Council’s decision to uphold the abatement order was not unreasonable, arbitrary, or capricious. View "Appeal of Krenik to a Vehicle Abatement Order" on Justia Law

The Supreme Court affirmed the judgment of the Workers’ Compensation Court of Appeals (WCCA) in this workers’ compensation case, holding that the compensation judge applied the wrong legal standard in granting Employer’s petition to discontinue Employee’s rehabilitation services. Relying on the definition of “qualified employee” in an administrative rule, the compensation judge concluded that because Employee had obtained “suitable gainful employment” she was no longer eligible for rehabilitation benefits. The WCCA reversed, ruling that an employer must show “good cause” before terminating rehabilitation benefits. The Supreme Court agreed, holding that when an individual receiving rehabilitation benefits no longer meets the definition of a “qualified employee,” a compensation judge may not terminate benefits without first applying the good-cause standard. View "Halvorson v. B&F Fastener Supply" on Justia Law

Minnesota’s water’s edge rule, Minn. Stat. 290.17(4)(f), does not prohibit the inclusion in “net income” the income of a foreign entity that elects under federal tax law to be disregarded as a separate entity.At issue in this appeal from the tax court was whether the consequences of an election made under federal tax law by a foreign entity owned by Ashland Inc., a domestic unitary business, must be recognized in determining Ashland’s Minnesota tax liability. The Commissioner of Revenue concluded that the income and apportionment factors of the foreign entity were improperly included in Ashland’s combined return and so excluded them in calculating Ashland’s Minnesota tax liability. The tax court granted Ashland’s motion for summary judgment, concluding that the consequences of the federal election were properly included in the determination of Ashland’s net income on its Minnesota tax returns. The Supreme Court affirmed, holding that the tax court did not err in its conclusion. View "Ashland Inc. & Affiliates v. Commissioner of Revenue" on Justia Law

The Supreme Court reversed the decision of the Workers' Compensation Court of Appeals (WCCA) to reverse the denial of Respondent's claim for ankle-fusion surgery.Respondent, who was injured during the course of her employment, filed a workers’ compensation claim petition for ankle-fusion surgery. The compensation judge denied Respondent’s claim for the ankle-fusion surgery. The WCCA reversed. Respondent’s employer appealed, arguing that the WCCA exceeded the scope of its review when it reversed the compensation judge’s decision to deny benefits to Respondent. The Supreme Court reversed, holding that the compensation judge’s finding was “supported by evidence that a reasonable mind might accept as adequate,” and therefore, the WCCA clearly and manifestly erred in rejecting this finding. View "Mattick v. Hy-Vee Foods Stores" on Justia Law

The Workers’ Compensation Court of Appeals (WCCA) clearly and manifestly erred by rejecting the findings of the compensation judge and overturning the determination that Respondent failed to establish her claim for benefits by a preponderance of the evidence. Respondent filed a claim for workers’ compensation benefits after falling and injuring her shoulder while rushing up a staircase at the workplace of her employer. The compensation judge denied the claim. The WCCA reversed the compensation judge’s decision. The Supreme Court reversed the WCCA’s decision and reinstated the compensation judge’s decision, holding (1) the WCCA impermissibly substituted its own view of the evidence for that of the compensation judge; and (2) the findings of the compensation judge were supported by substantial evidence that a reasonable mind would accept as adequate. View "Kubis v. Community Memorial Hospital Ass’n" on Justia Law

The Workers’ Compensation Court of Appeals (WCCA) was correct in concluding that Respondent’s injury was compensable.Respondent, who was employed by the University of Minnesota, slipped and fell on any icy sidewalk when walking from her workplace to a parking ramp owned and operated by the university. The compensation judge denied Respondent’s claim for workers’ compensation benefits, concluding that Respondent’s injury did not “arise out of” her employment. The WCCA reversed, concluding that Respondent was in the course of her employment when she was injured. The Supreme Court affirmed, holding that Respondent’s injury was compensable because it both arose out of, and was in the course of, her employment. View "Hohlt v. University of Minnesota" on Justia Law

The Workers’ Compensation Court of Appeals (WCCA) abused its discretion when it granted Eddie Hudson’s petition to vacate an award of workers’ compensation benefits. Hudson was injured while working for Trillium Staffing and filed a workers’ compensation claim. The parties eventually settled. About one year later, Hudson filed a petition to vacate the award. The Workers’ Compensation Court of Appeals (WCCA) granted the petition, finding that Hudson’s medical condition had substantially changed in a way that clearly was not, and could not reasonably have been, anticipated at the time of the award. The Supreme Court reversed, holding that the WCCA abused its discretion when it granted Hudson’s petition because the medical opinion underlying the WCCA’s decision lacked foundation and therefore did not establish a substantial change in Hudson’s medical condition. View "Hudson v. Trillium Staffing" on Justia Law

This tax dispute arose out of a failed real estate investment that resulted in significant tax consequences for Germaine Harmon, the widow of one of the original investors. Harmon challenged the Commissioner of Revenue’s assessment of her 2010 Minnesota income-tax liability, which the Commissioner based on a Schedule K-1 filed by the partnership in charge of the foreclosed real estate investment. The Supreme Court affirmed the tax court’s grant of summary judgment in favor of the Commissioner, holding that the tax court did not err by determining that Harmon failed to overcome the presumption of validity of the Commissioner’s assessment of taxes. View "Harmon v. Commissioner of Revenue" on Justia Law