Great Lakes Gas Transmission L.P. v. Commissioner , 638 N.W.2d 435 ( 2002 )
Black Photo U.S.A., Inc. v. Commissioner of Revenue , 498 N.W.2d 433 ( 1993 )
BLUESTONE PAVING v. Tax Com'r of State , 591 S.E.2d 242 ( 2003 )