PETERSON, Justice.
The relator, Commissioner of Revenue, obtained a writ of certiorari to review a decision of the Minnesota Tax Court to the effect that interest received by the Rochester Bank & Trust Company on Puerto Rican bonds held by the bank was not includable in its taxable net income for purposes of the computation of the bank excise tax pursuant to Minn.Stat. § 290.361 (1978). We reverse.
The parties have adopted the following findings of...
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