Justia Minnesota Supreme Court Opinion Summaries

The Supreme Court reversed the decision of the Workers' Compensation Court of Appeals (WCCA) affirming a compensation judge's judgment finding that Alapati Noga, a former defensive lineman for the Minnesota Vikings, who now suffers from dementia, was entitled to permanent and total disability benefits, holding that Noga did not satisfy the statute of limitations under Minn. Stat. 176.151.Noga played as a defensive lineman for the Vikings from 1988 until 1992. While playing for the Vikings, Noga experienced head injuries and headaches. In 2015, Noga filed a claim petition for workers' compensation benefits. A compensation judge found that Noga sustained a Gillette injury of "head trauma, brain injury, and/or dementia" that culminated on or about December 1, 1992 and that the injury was a substantial contributing factor to Noga's permanent and total disability.The WCCA vacated certain findings and remanded several issues. On remand, the compensation judge resolved those issues in Noga's favor, determining, among other things, that the statute of limitations was satisfied under Minn. Stat. 176.151 because the Vikings provided Noga with medical care that constituted a "proceeding." The WCCA affirmed. The Supreme Court reversed, holding that the Vikings' provision of care for Noga's head injuries did not constitute a proceeding that prospectively satisfied the statute of limitations. View "Noga v. Minnesota Vikings Football Club" on Justia Law

The Supreme Court reversed the decision of the Workers' Compensation Court of Appeals (WCCA) reversing the judgment of the compensation judge dismissing Petitioner's claim petition seeking workers' compensation benefits for post-traumatic stress disorder (PTSD), which Petitioner claimed resulted from numerous traumatic incidents that he experienced while working, holding that the WCCA erred.At issue on appeal was the correct interpretation of Minn. Stat. 176.011, subs.15(d), which requires an employee seeking workers' compensation benefits where the alleged injury is PTSD arising out of employment to prove that the employee has been diagnosed with PTSD by a licensed psychologist or psychiatrist using the latest version of the Diagnostic and Statistical Manual of Mental Disorders (DSM) in making a diagnosis. The Supreme Court held (1) Minn. Stat. 176.011, subs.15(d) does not require a compensation judge to conduct an independent assessment to verify that the diagnosis of the psychologist or psychiatrist conforms to the PTSD criteria set forth in the DSM before accepting the expert's diagnosis; and (2) the WCCA erred by overriding the compensation judge's choice between two competing medical experts because the expert opinion adopted by the compensation judge had an adequate factual foundation for the diagnosis. View "Smith v. Carver County" on Justia Law

The Supreme Court reversed the decision of the Commissioner of Human Services determining that RS Eden, a supervised living facility where J.W. received treatment before voluntarily leaving and dying of a drug overdose five days later, was responsible for maltreatment of J.W. by neglect, holding that the Commission's decision was not supported by substantial evidence.RS Eden appealed the maltreatment determination to the court of appeals, which affirmed. The Supreme Court reversed, holding that that Commissioner's finding of maltreatment for neglect for RS Eden's failure to obtain a waiver or to confer with a prescribing physicians was not supported by substantial evidence because RS Eden complied with the rules regarding the disposition of controlled substances and took reasonable steps to protect its client. View "In re Appeal by RS Eden" on Justia Law

The Supreme Court reversed the decision of the court of appeals dismissing the Minnesota Department of Natural Resource's (DNR) appeal of an order of the Chippewa/Swift Joint Board of Commissioners (Board) reestablishing the records for a public drainage system pursuant to Minn. Stat. 103E.101(4)(a), holding that the Board's order was a quasi-judicial decision subject to certiorari review.In dismissing the appeal, the court of appeals held that the order reestablishing records was not a quasi-judicial decision subject to certiorari review because the order was not a binding decision regarding the disputed claim but, rather, a preliminary step in a repair process. The Supreme Court disagreed, holding that record-reestablishment orders are final and binding and are therefore quasi-judicial decisions subject to quasi-judicial review. View "Minnesota Department of Natural Resources v. Chippewa/Swift Joint Board of Commissioners" on Justia Law

The Supreme Court affirmed the decision of the tax court upholding the decision of the Commissioner of Revenue to include Pell grants in its calculation of Relators’ household income, holding that “nontaxable scholarship or fellowship grants” as used in Minn. Stat. 290A.03(3)(a)(2)(xiii) is plain and unambiguous and includes Pell grants.Household income is used to determine eligible for, and the amount of, a property tax income and includes “nontaxable scholarship or fellowship grants.” Relators argued that Pell grants are not scholarships or fellowships and therefore cannot be included in the income calculation made to determine the amount of the property tax refund. The Supreme Court disagreed, holding that Pell grants are nontaxable and therefore includable in calculating household income. View "Waters v. Commissioner of Revenue" on Justia Law

The tax court correctly dismissed the appeals brought by several cooperatives (the Cooperatives) challenging the valuation orders of the Commissioner of Revenue for the 2014, 2015, and 2016 tax years because the appeals were not filed within the sixty-day deadline for appeals from orders of the Commissioner.On appeal, the Cooperatives argued that the two appeal paths provided by Minn. Stat. 273.372(2) effectively establish the single deadline of April 30 of the year in which the tax becomes payable. The Supreme Court disagreed, holding (1) the Cooperatives’ view that a single filing deadline governs all appeals under section 273.372 fails because the plain language of that statute establishes two different filing deadlines, depending on the appeal path chosen; and (2) the Cooperatives’ notices of appeal were governed only by a sixty-day deadline, and therefore, the tax court properly dismissed the appeals as untimely. View "Lake Country Power Cooperative v. Commissioner of Revenue" on Justia Law

The Supreme Court held that the forfeiture-of-office provision of the Minnesota Open Meeting Law, under which pubic officials who violate the Open Meeting Law may be removed from office, requires three separate, serial adjudications, other than three concurrently filed actions alleging separate, intentional Open Meeting Law violations.Under Minn. Stat. 13D.06(3), the forfeiture-of-office provision of the Open Meeting Law, Minn. Stat. 13D.01-.07, if public officials are found to have intentionally violated the statute “in three or more actions” they may be removed from office. Residents of the City of Victoria successfully proved that certain officials, collectively, committed thirty-eight Open Meeting Law provisions. These violations were found after a single trial resulting from consolidation of five separate lawsuits filed by the residents. The district court declined to remove the officials from office, concluding that three separate adjudications were required. The Supreme Court affirmed, holding that the forfeiture-of-office provision is not triggered unless three separate, sequential adjudications result in findings of three separate, unrelated Open Meeting Law violations. View "Funk v. O’Connor" on Justia Law

The Supreme Court affirmed the decision of the Workers’ Compensation Court of Appeals (WCCA) that the compensation judge failed fully to consider the extent to which each of Respondent’s employers sought to shift liability to the other employer and that it was error to deny Respondent’s motion for fees under Minn. Stat. 176.191(1).In 2015, Respondent filed a workers’ compensation claim for work-related aggravations to a low-back condition resulting from a work-related injury in 2009. Between the 2009 injury and later aggravations sustained in 2014 and 2015, Respondent’s employer and its insurer changed. When Respondent sought benefits for later aggravations sustained in 2014 and 2015, her 2009-employer and her new employer disputed whether the aggravations were a continuation of the 2009 injury or subsequent injuries for which the new employer and its insurer were liable. The compensation judge held the new employer liable for reasonable benefits for the later injuries but denied Respondent’s claim for fees under section 176.191(1). The WCCA reversed the denial of the motion for fees. The Supreme Court affirmed, holding that the efforts by each employer to shift responsibility to the other employer greatly increased the burden on Respondent’s counsel to provide effective representation, and therefore, Respondent was entitled to receive reasonable attorney fees under the statute. View "Hufnagel v. Deer River Health Care Center" on Justia Law

The Supreme Court affirmed the decision of the Minnesota Tax Court affirming the order of the Commissioner of Revenue that assessed Terrance Sargent’s income tax liability for tax years 2010-2014, holding that Sargent’s arguments on appeal were without merit.On appeal, Sargent argued that Minnesota’s income tax violates the Minnesota Constitution and the United States Constitution on several grounds. The Supreme Court affirmed the Minnesota Tax Court's decision after considering all of Sargent’s arguments, holding that they each were without merit. View "Sargent v. Commissioner of Revenue" on Justia Law

The Commissioner of Revenue properly invoked her alternative-apportionment authority under Minn. Stat. 290.20(1) and applied an alternative apportionment method that fairly reflected the income of Associated Bank, N.A. and its affiliates (the Bank) allocable to Minnesota.The Bank, which included two LLC partnerships under Wisconsin law, objected to the Commissioner’s assessment of additional state corporate franchise tax liability for tax years 2007 and 2008. The Bank had calculated the tax owed based on the relevant statutes for apportioning income to Minnesota. The Commissioner found that applying the general apportionment formula to the LLCs did not “fairly reflect” the Bank’s “taxable net income allocable” to Minnesota. Accordingly, the Commissioner invoked her authority under section 290.20(1) and applied an alternative apportionment method to correct a distortion of reported income. After exhausting its administrative remedies, the Bank appealed to the tax court. Relying on the Supreme Court’s decision in HMN Financial, Inc. v. Commissioner of Revenue, 782 N.W.2d 558 (Minn. 2010), the tax court agreed and reversed the Commissioner’s order. The Supreme Court reversed, holding (1) HMN Financial is not dispositive; and (2) the Legislature plainly gave the Commissioner the authority to use an alternative apportionment method under the circumstances presented here. View "Associated Bank, N.A. v. Commissioner of Revenue" on Justia Law