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  5. 334 N.W.2d 155 (1983)
 

PICKANDS MATHER & CO. v. COM'R OF REVENUE

Nos. C5-82-94, C7-82-95.

334 N.W.2d 155 (1983)

PICKANDS MATHER & CO., as Managing Agent for Erie Mining Company, Respondent, v. The COMMISSIONER OF REVENUE, Relator (C5-82-94), and Range Municipalities and Civil Association, Relator (C7-82-95).

Supreme Court of Minnesota.

Rehearing Denied August 16, 1983.

Attorney(s) appearing for the Case

Hubert Humphrey, III, Atty. Gen., Thomas Overton, Sp. Asst., Dept. of Revenue, St. Paul, Michael Sullivan, Sp. Counsel, Minneapolis, for Com'r of Revenue.

Fred Cina, Aurora, for relator Range Municipalities and Civic Assn.

Hanft, Fride, O'Brien & Harries and Edward Fride, Paul Lokken and Fred A. Dudderar, Jr., Duluth, for respondent.

Heard, considered and decided by the court en banc.

SIMONETT, Justice.

This is an appeal by the Commissioner of Revenue from a decision of the Tax Court holding that the aggregate occupation, royalty and excise tax assessed against a taconite mining company for the years 1971 through 1974 exceeded the limits imposed by Minn.Stat. § 298.40 (1982) and further holding that an additional production tax imposed under Minn.Stat. § 298.241 (1976) was a deductible item in calculating the occupation tax. We reverse...

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