Selected Court Opinions

... It is reasonable that a man who denies the legality of a tax should have a clear and certain remedy ... 223 US 280 (1912)
... the Due Process Clause of the Fourteenth Amendment obligates the State to provide meaningful backward-looking relief to rectify any unconstitutional deprivation. 495 US 31
In Equitec Real Estate Investors Fund XV v. County of Ramsey "... with regard to sales which include tangible personal property and other non-real estate components. If the non-real estate components of the transaction are valued in excess of five percent of the total value of the purchase price, the presumption on the sale shall shift and it shall become the burden of the party seeking inclusion of the sale present evidence sufficient to show that the allocation of value of the personal property is supported by valid market data." IAAO Standard 4.2.4.3  Minnesota Tax Court, July 15, 1991