Motion to Compel Answers - Tax Commissioner Minnesota

Trial courts, including the Tax Court, "have considerable discretion in granting or denying discovery requests." Erickson v. MacArthur, 414 N.W.2d 406, 407 (Minn. 1987); Montgomery Ward & Co., Inc. v. County of Hennepin, 450 N.W.2d 299, 305 (Minn. 1990) (applying Erickson to the Tax Court). The Tax Court allows broad discovery, so long as the requested discovery appears likely to lead to admissible evidence, which is the standard under Minn. R. Civ. P. 26.02(a). Bond v. Commissioner of Revenue, Dkt. No. 7555 (Minn. Tax Ct. Order dated Sept. 25, 2003); Corrections Corp. of America v. County of Swift, File No. C8-01-289 (Minn. Tax Ct. Order dated Mar. 8, 2002); Northwestern Nat'l Life Ins. Co. v. County of Hennepin, File No. TC-18797 (Minn. Tax Ct. Order dated July 21, 1994). Also See: Minn. Stat. 270B.02, subd. 2 (2002); Mampel v. Eastern Heights State Bank, 254 N.W.2d 375, 377 (Minn. 1977)(citations omitted); Bond. We, therefore, deny the Motion.