Attorney Andrew Carlson Authors "Deadline for Appeal of a Tax Court Decision to the Minnesota Supreme Court: Unnecessary Uncertainty"Share
Briggs shareholder Andrew Carlson authored "Deadline for Appeal of a Tax Court Decision to the Minnesota Supreme Court: Unnecessary Uncertainty" in the spring issue of the Minnesota State Bar Association's Tax Section News.
Careful practitioners always make sure they understand the deadline by which an appeal must be filed— such deadlines are usually jurisdictional, so the consequences for missing an appeal deadline can be severe. See Express Scripts, Inc. v. Comm’r of Rev., No. A12- 1966, 2013 WL 310642, *1 (Minn. S. Ct., Jan. 18, 2013) (“the parties must strictly comply with the statutory deadlines imposed on tax court proceedings”). For this reason, it is important that appellate deadlines be stated clearly. Yet, there appears to be unnecessary uncertainty about one such deadline: the deadline for the appeal of a decision of the Minnesota Tax Court to the Minnesota Supreme Court ...
The full article can be read on page 15 here.
Carlson is a shareholder in Briggs’ Business Litigation Section, with a focus on property tax litigation, including trials in the Minnesota Tax Court and related appellate matters.