ABEX CORPORATION v. COMMISSIONER OF TAXATION

No. 42835.

207 N.W.2d 37 (1973)

ABEX CORPORATION, Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

Rehearing Denied May 4, 1973.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., John R. Kenefick, Deputy Atty. Gen., St. Paul, for relator.

Dorsey Marquart, Windhorst, West & Halladay, John W. Windhorst, and John W. Windhorst, Jr., Minneapolis, for respondent.

George M. Scott, Hennepin Co. Atty., David E. Mikkelson, Asst. Co. Atty., Minneapolis, for Minn. Urban Co. Attys. Bd., Keith M. Brownell, Co. Atty., Curtis H. Foster, Asst. Co. Atty., Duluth, for St. Louis Co., William B. Randall and Steven C. DeCoster, St. Paul, Minn. Co. Attys. Assn., Harlan L. Nelson, Felhaber, Larson, Fenlon & Vogt, Edward J. Bohrer, St. Paul, amici curiae on rehearing.

Heard before KNUTSON, C. J., and OTIS, ROGOSHESKE, PETERSON, KELLY, MacLAUGHLIN, and MURPHY, JJ.


MacLAUGHLIN, Justice.

The opinion filed on June 16, 1972, in this case is withdrawn and the following opinion is substituted in its place.

On petition of the commissioner of taxation, we issued a writ of certiorari to the Tax Court. The commissioner seeks review of a Tax Court decision determining that certain machinery qualifies for exemption from taxation pursuant to Minn.St.1969, § 272.02(11)(b). We reverse.

On January 2, 1967, the county assessor...

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