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OLSON EQUIPMENT COMPANY v. CITY OF MINNEAPOLIS

No. 41712.

171 N.W.2d 717 (1969)

OLSON EQUIPMENT COMPANY, Appellant, v. CITY OF MINNEAPOLIS, Gordon E. Moe, George B. Hickey, Kenneth E. Pettijohn, Hennepin County and the State of Minnesota, Respondents.

Supreme Court of Minnesota.

October 31, 1969.

Attorney(s) appearing for the Case

Maun, Hazel, Green, Hayes, Simon & Aretz, and Albert A. Woodward, St. Paul, for appellant. Dorsey, Marquart, Windhorst, West & Halladay, and Phillip H. Martin, Minneapolis, for Ziegler, Inc., amicus curiae.

Keith M. Stidd, City Atty., G. V. Johnson, First Asst. City Atty., George M. Scott, County Atty., David E. Mikkelson, Asst. Co. Atty., Minneapolis, Douglas M. Head, Atty. Gen., C. Hamilton Luther, Sp. Asst. Atty. Gen., Richard H. Kyle, Sol. Gen., St. Paul, for respondents.

OPINION

PETERSON, Justice.

The issue in this case is whether leased construction equipment is "inventory" of the owner-lessor within the meaning of a Minnesota personal property tax exemption. Minn.St. 272.02(11) (a).

Olson Equipment Company, the appellant taxpayer, is a manufacturer's representative and distributor of heavy construction equipment, engaged in both the selling and leasing of new and used equipment. Leased equipment often is sold to...

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