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A13-1610       Interstate Traffic Signs, Inc., Relator, vs. Commissioner of Revenue, Respondent.
                     Tax Court.
           Charges imposed by a retailer to retrieve rented equipment at the end of a rental term are subject to sales tax under Minn. Stat. § 297A.62, subd. 1 (2012), as part of the gross receipts from a retail sale because those charges are part of the total amount of consideration received as the “sales price” and are necessary to complete the sale for purposes of Minn. Stat. § 297A.61, subd. 7 (2012).
           Affirmed.  Chief Justice Lorie S. Gildea.

A12-1691       In the Matter of the Civil Commitment of:  Cedrick Scott Ince.
                     Court of Appeals.
           1.   The term “likely,” as used in the determination of whether a person is “likely to engage in acts of harmful sexual conduct” under Minn. Stat. § 253B.02, subd. 18c(a) (2012), does not indicate a defined numeric level of certainty or require that the fact-finder be substantially certain that the person will engage in acts of harmful sexual conduct.  We continue to adhere to our previous construction of this provision, which requires evidence that the person is “highly likely” to engage in acts of harmful sexual conduct.  In re Linehan (Linehan III), 557 N.W.2d 171, 180 (Minn. 1996), vacated sub nom. Linehan v. Minnesota, 522 U.S. 1011 (1997).
           2.   The determination of whether an individual is highly likely to engage in acts of harmful sexual conduct should be based on the multi-factor analysis for dangerousness prediction adopted in In re Linehan (Linehan I), 518 N.W.2d 609 (Minn. 1994), and all other evidence, including actuarial data, that the district court finds relevant and reliable.  The relative weight provided to each Linehan factor and other evidence should be determined on a case-by-case basis by the district court.
           3.   Findings of fact that support the district court’s conclusions on the availability of a less restrictive treatment program must be sufficient to permit meaningful appellate review. 
           4.   Because of the unusual nature of the facts and circumstances presented, a remand to the district court for reconsideration in light of this opinion is required to reevaluate whether appellant is highly likely to engage in acts of harmful sexual conduct and whether a less restrictive alternative for treatment is available.
           Reversed and remanded.  Justice G. Barry Anderson.
           Concurring, Justice Alan C. Page.


(Added to website on 4/17/14)

Filed - April 15, 2014

(Petitioner indicated in Italic Type)

1.        State of Minnesota vs. Michael Dana Patterson – A13-0743 – Denied
2.        State of Minnesota vs. Vincent Eugene Stobb – A13-1359 – Denied
3.        General Contracting and Design Services, Inc., d/b/a Dusty Johnson General Contracting 
           and Design vs. Robert T. Fryberger, et al., CF Design, Ltd., et al.,   Defendants – A13-0846 –
4.        In re the Marriage of:  Kyle W. Zweifel vs. Julie Zweifel, n/k/a Julie A. Mead – A13-2414 – Denied
5.        State of Minnesota vs. Marvin Lee Bobo – A13-0847 – Denied
6.        Jeffrey Kremers, et al. vs. James M. Dahl, et al.   – A13-0367 – Denied
7.        State of Minnesota vs. Roger Benedict Schmid – A13-0337 – Granted
8.        State of Minnesota vs. Darren Jay Drift – A13-0458 – Denied
9.        Courtney Richmond vs. Hennepin County – A13-2304 – Denied
10.      Lakes Area Business Association, et al. vs. City of Forest Lake, et al. – A13-0698 – Denied
11.      In the Matter of the Pensioners and Beneficiaries of the Former Minneapolis Police Relief
. – A13-1055 – Denied
12.      State of Minnesota vs. Phillip Jackson – A12-1953 – Denied
13.      Connie Grill vs. North Star Mutual Insurance Company – A13-1012 – Denied
14.      Molly Murillo vs. Eric Heegaard, M.D., et al., Fairview Health Services, d/b/a   Fairview Southdale 
           Hospital – A13-1209 – Denied
15.      In the Matter of the Civil Commitment of:  Austin Raymond Black Elk. – A13-1403 – Denied
16.      State of Minnesota vs. Leroy Telford Dokken – A12-1798 – Denied
17.      State of Minnesota vs. Timothy Joseph Gobely – A12-2099 – Denied
18.      State of Minnesota vs. Jesse Lee Nundahl – A13-0201 – Denied
19.      Kevin Holler, et al. vs. Hennepin County, et al. – A13-1014 – Denied
20.      State of Minnesota vs. Tommy Lee Kyles – A13-0362 – Denied
21.      State of Minnesota vs. Jermaine Liljune Johnson – A13-0656 – Denied
22.      State of Minnesota vs. Brandon Mitchell Sherman – A13-0080 – Denied
23.      Deutsche Bank National Trust Company as Trustee for HSI Asset Securitization Corporation
           vs. Wayne F. Wilson, et al. – A13-0960 – Denied
24.      Kanabec State Bank vs. Daniel Olean – A13-0939 – Denied
25.      James Piche vs. Bruce A. Braaten, et al. – A13-0406, A13-0534 – Denied
26.      Jason Donald Matakis vs. State of Minnesota – A13-1040 – Granted
27.      In re the Matter of the Custody of the Minor Child of:  Cameron Fenton vs. Hollie Carlson –
           A14-0138 – Denied
28.      Chad Nelson, Respondent Below vs. Troy Schlener, Carla Brown, et al., Respondents 
           Below, Minnesota Department of Human Services – A13-0936 – Granted
29.      State of Minnesota vs. Juan de Dios Candelaria Lopez – A12-2265 – Denied
30.      State of Minnesota vs. Aaron Ronald Miller – A13-0264 – Denied
31.      Michelle Rae Wilson vs. State of Minnesota – A13-0152 – Denied
32.      Yee X. Yang and Blong Vang, individually and as parent and natural guardian of Ladani 
           Vang, a minor vs. Cooper Tire & Rubber Company, HVH Auto Parts, d/b/a John’s Auto – 
           A13-0756 – Denied
33.      Derrick Marcus Williams vs. State of Minnesota – A13-0995 – Denied
34.      State of Minnesota vs. Ali Sharif Maye – A13-0291 – Denied
35.      State of Minnesota vs. Jennifer Lee Nibbe – A12-2004 – Denied
36.      In the Matter of the Welfare of the Children of:  E.L.H. Petitioner, C.L.B., and J.P., Parents. –
           A13-1842 – Denied
37.      In the Matter of the Welfare of the Child of:  M.J.L., Parent. – A13-1638 – Denied (3-28-14)


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