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Plaintiffs appealed from the grant of summary judgment to defendant, which held that plaintiffs lacked standing to challenge a Minnesota statute requiring them to manufacture their wine with a majority of ingredients produced in Minnesota. Where plaintiffs faced a legitimate ...

Tagged with: regulation Standing to Challenge Regulation Wine Production

Where the owner of an aircraft challenged a decision of the AHC that assessed use tax, additions to tax and interest against the owner resulting from the aircraft purchase, the judgment is reversed and remanded because the company qualified for ...

Tagged with: Aircraft Purchase Use Tax Exemption

Plaintiff prevailed in a tax-deficiency proceeding. The tax court granted plaintiff’s attorney fee award, but denied an enhancement to the statutory hourly fee rate and also reduced the number of compensable hours. Where plaintiff’s case was a standard tax case ...

Tagged with: Attorney Fee Award Deficiency Proceeding Taxation

Plaintiff appealed from the district court’s decision upholding the commissioner of Social Security’s final decision denying plaintiff’s applications for SSDI and SSI. On appeal, plaintiff argued that an administrative law judge’s findings in three steps of the statutory five-step sequential ...

Tagged with: Sequential Evaluation Process SSI and SSDI Sufficiency Of Evidence

Kansas City Power & Light Company appealed an order of rulemaking issues by the Public Service Commission. The PSC adopted a new rule relating to certificates of convenience and necessity. On appeal, the company argued that the rule exceeded the ...

Tagged with: Certificates of Convenience and Necessity Statutory Authority Validity of Rule

Where a property owner challenged the issuance of a permit to discharge water onto its property and the Administrative Hearing Commission dismissed its permit appeal as untimely, the judgment is reversed because the relevant statutes did not conflict and the ...

Tagged with: Permit Appeal timeliness

Where a nonprofit group of residents challenged a district court order granting summary judgment to a regional transportation agency on a claim that the agency violated the National Environmental Policy Act, and the agency cross-appealed the court’s order denying its ...

Tagged with: jurisdiction Light-Rail Project Private Right Of Action

Where residents challenged the grant of liquor licenses to an establishment in their neighborhood, the judgment is reversed and remanded because the decision failed to include findings of fact on the issue of whether granting the application would be detrimental ...

Tagged with: findings of fact Liquor License Application Municipal Ordinance

Where the administrative hearing commission found that car buyers were entitled to a sales tax refund resulting from credit for four vehicles sold within 180 days of purchasing a new vehicle, the judgment is reversed because the statute only allows ...

Plaintiff, who suffered from chronic pain and obesity, applied for SSDI. An Administrative Law Judge found that plaintiff suffered from six severe impairments but had residual functional capacity to perform light work with limitations. A vocational expert testified that jobs ...

Tagged with: Residual Functional Capacity SSDI Sufficiency Of Evidence

Plaintiff applied for SSDI. The Social Security Administration mistakenly recorded plaintiff’s onset date and also learned that her earnings had been “subsidized.” Although it was recommended to move up plaintiff’s onset date to allow her to keep SSDI overpayments, an ...

Tagged with: Erroneous Onset Date SSDI “Subsidized” Earnings