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LOUIS N. RITTEN & CO. v. COM'R OF REVENUE

No. 81-638.

319 N.W.2d 421 (1982)

LOUIS N. RITTEN & COMPANY, INC., Relator, v. The COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

May 21, 1982.

Attorney(s) appearing for the Case

Henry M. Grannan, Chicago, Ill., Thompson, Nielsen, Klaverkamp & James, Bruce W. Blackburn and Leon I. Steinberg, Minneapolis, for relator.

Warren Spannaus, Atty. Gen., and Paul R. Kempainen, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered and decided by the court en banc.

PETERSON, Justice.

The sole issue for decision is whether Louis N. Ritten & Company, Inc. is engaged exclusively in interstate commerce, the determination of which dictates whether relator is taxable pursuant to Minn.Stat. § 290.02 (1971), the excise tax on corporations, or Minn.Stat. § 290.03(1) (1971), the income tax on corporations.

Relator filed returns in 1972, 1973 and 1974 under the assumption that it was subject to the state excise tax...

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