OPINION
TODD, Justice.
Petitioner, CC Leasing Corporation, and complainant in intervention, Soo Line Railroad Company, appeal from a judgment of the Hennepin County District Court determining that petitioner owes personal property taxes payable in the years 1969, 1970, and 1971 on certain computers which petitioner has leased to intervenor. The issue raised on appeal is whether a gross earnings tax imposed upon intervenor precludes an assessment for personal...
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