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BROWN v. COMMISSIONER OF REVENUE

Nos. 81-1075, 81-1092.

322 N.W.2d 194 (1982)

Bruce A. BROWN, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent, Thomas J. POLLOCK, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 23, 1982.

Attorney(s) appearing for the Case

Mathias & Brown and Gerald J. Brown, Duluth, for Brown.

Harper, Eaton, Oswald, Peterson & Overom and Steven C. Overom, Duluth, for Pollock.

Warren Spannaus, Atty. Gen., and James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for The Com'r of Revenue in No. 81-1075.

Warren Spannaus, Atty. Gen., and Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for The Com'r of Revenue in No. 81-1092.

Considered and decided by the court en banc without oral argument.

OTIS, Justice.

Relators, Bruce and Gerald Brown and Thomas J. Pollock, appeal from separate determinations by the Tax Court that it was proper to assess a use tax on transactions which had occurred more than three years before, claiming that Minn.Stat. § 297A.34, subd. 1 (1980) bars the Commissioner from assessing a use tax more than three years after the filing of retailer's sales tax return. We believe that the statute of limitations is not commenced as to...

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