University of Minnesota Law School, J.D., 1998, Cum Laude

Carleton College, B.A., 1990

Bar & Court Admissions

  • Minnesota
  • U.S. District Court District of Minnesota
  • U.S. Court of Appeals 8th Circuit


  • Honorable Stephen C. Aldrich, Hennepin County District Court
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Andy Carlson represents businesses and governmental entities in litigation and regulatory proceedings throughout Minnesota and the United States. He practices principally in the areas of:

  • State tax litigation
  • Business litigation
  • Telecommunications

State Tax Litigation 
Andy has represented Minnesota counties and cities, banks, property owners and utilities in property tax litigation. His property tax experience includes several lengthy trials before the Minnesota Tax Court and in Minnesota District Court, as well as multiple proceedings before the Minnesota Court of Appeals and Minnesota Supreme Court, concerning the valuation of large agri-business special purpose properties. He also represents businesses in the Minnesota Tax Court on matters involving state sales and other taxes.

His recent tax litigation experience includes representing:

  • Electric and gas utilities with regard to property tax assessment.
  • Fortune 1000 companies in Minnesota Tax Court proceedings relating to exemptions from Minnesota sales tax.
  • A Minnesota county in complex property tax litigation involving a major former industrial property.
  • A Minnesota county in property tax litigation involving an ethanol facility.  

Representative Cases:

In re Southern Minn. Beet Sugar Co-op, No. A10-255 (Minn. Ct. App. Sept. 21, 2010) (affirming district court’s valuation of agri-business facility)

Southern Minn. Beet Sugar Co-op v. County of Renville, 737 N.W.2d 545 (Minn. 2007), (affirming Tax Court’s determination that certain improvements were taxable real property and that agri-business facility was a "special purpose property")

Business Litigation and Insurance Coverage
Andy has litigated a wide variety of business cases before federal and state courts. Recent business litigation experience includes:

  • Representing contractors and subcontractors in construction disputes.
  • Representing Minnesota companies whose assets were damaged in Hurricane Sandy with regard to insurance coverage.
  • Representing a Minnesota manufacturer with regard to insurance coverage for ongoing mass tort claims.
  • A trial concerning a shareholder dispute and buyout that resulted not only in a victory, but collection of the entire judgment plus attorneys' fees, notwithstanding the other party's attempt to evade collection through a bankruptcy filing.
  • Defending an asset-based lender against third-party claims arising from a debtor’s bankruptcy.
  • Litigating an auditing malpractice claim related to a Ponzi scheme.

Andy represents telecommunications companies, particularly wireless carriers, on issues such as regulatory compliance and interconnection litigation. He has extensive experience with eligible telecommunications carrier (ETC) proceedings, including representing clients seeking to be designated as ETCs and assisting clients in developing programs for ETC compliance. Andy was also part of a team that secured victory for the nation’s largest wireless carrier in a case, litigated from federal district court to the U.S. Supreme Court, that presented the first test of state legislative authority over wireless rates and business practices.

His recent telecommunications experience includes:

  • Litigation of complex intercarrier compensation disputes in federal courts across the U.S.
  • Representing a municipal electric utility in connection with pole attachment matters.
  • Representing a wireless carrier in state interconnection arbitration proceedings following from the FCC’s 2011 Connect America Fund Order.
  • Merger and regulatory proceedings before the Minnesota Public Utilities Commission.
  • Analysis of ADA requirements applicable to hospitality industry websites.
  • Compliance analysis and responding to claims relating to federal and state telemarketing and auto-dialing requirements.

Representative Cases:

Ronan Tel. Co. v. Alltel Commc’ns, Inc., No. CV 06-99-MDWM (D. Mont. Feb. 2, 2007) (substantially granting motion to dismiss access tariff claims as preempted)

NPCR, Inc. v. Boyle, No. 4:04cv3236 (D. Neb. Dec. 5, 2006) (reversing state commission’s denial of ETC designation) 

Andy has been admitted to practice pro hac vice before numerous federal courts, state courts and public utilities commissions.

He provides pro bono services through the Children’s Law Center, including arguing and winning a decision from the Minnesota Court of Appeals (In the Matter of the Welfare of the Child of T.T.B.), reversing a district court order that closed the child’s juvenile protection case even though the child was still in need of services.

While in law school, Andy was executive editor of the Minnesota Journal of Global Trade.

Before Andy joined Briggs, he was a founder of and partner in Peppermint, a company providing Internet marketing and distribution for independent musicians. Andy enjoys all types of music, running, playing tennis and playing guitar.

Honors & Awards

  • North Star Lawyer, Minnesota State Bar Association


Professional Affiliations

American Bar Association, Member

  • Communications Law Section
  • Public Utilities Law Section
  • Entertainment Law Section

Minnesota Bar Association, Member

  • Communications Law Section, Treasurer and Former President 
  • Arts and Entertainment Law Section, Member
  • Public Utilities Law Section, Member

Hennepin County Bar Association, Member

Federal Bar Association, Member

Minnesota High Tech Association, Member

Minnesota Justice Foundation, Former Board of Directors Member

Pro Bono

Children’s Law Center