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MILLER v. COMMISSIONER OF REVENUE

No. C5-83-1515.

359 N.W.2d 620 (1985)

David E. MILLER, Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

January 11, 1985.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., C.H. Luther, Deputy Atty. Gen., Mary Magnuson, Law Clerk, Dept. of Revenue, St. Paul, for relator.

R.E.T. Smith, Wahpeton, for respondent; Fred Strege, Wahpeton, N.D., John D. Hagen Jr., Minneapolis, of counsel.

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

YETKA, Justice.

Relator Commissioner of Revenue seeks review by certiorari of a decision of the Tax Court determining that the taxpayer was liable for use tax on machinery purchased in North Dakota and used in Minnesota, but reducing the amount of the commissioner's assessment. The taxpayer, David E. Miller, by notice of review, also challenges that determination. We affirm in part and reverse in part.

The taxpayer...

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