Charles Waters, Relators v. Commissioner of Revenue

Summary

The Supreme Court of Minnesota affirmed the tax court’s interpretation that the phrase “nontaxable scholarship or fellowship grants” in Minn. Stat. § 290A.03 includes Pell grants, so the grants must be counted as household income for property‑tax‑refund eligibility. The Court relied on the plain‑meaning rule, dictionary definitions, and the absence of an exclusion in the statute.