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  5. 266 N.W.2d 162 (1978)
 

OSTER & PEDERSON, INC. v. COM'R OF TAXATION

No. 46786.

266 N.W.2d 162 (1978)

OSTER & PEDERSON, INC., et al., Respondents, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

Rehearing Denied April 26, 1978.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Thomas K. Overton, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for relator.

Kelley, Torrison & O'Neill and Mandt Torrison, St. Paul, Rosenmeier & Simonett and Gordon Rosenmeier, Little Falls, for respondents.

Heard before KELLY, TODD, YETKA, and IRVINE, JJ., and considered and decided by the court en banc.

YETKA, Justice.

Certiorari on relation of the Commissioner of Taxation (now Commissioner of Revenue) to review a decision of the Tax Court holding respondents not liable for contested use taxes on certain road-building materials. We affirm in part and reverse in part.

Respondents are Minnesota corporations. At all times material, respondents were road-building contractors engaged in partnership joint ventures of constructing public highways and roads and,...

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