NATIONAL CAN CORP. v. COM'R OF REVENUE

No. C6-88-2062.

437 N.W.2d 416 (1989)

NATIONAL CAN CORPORATION, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

March 24, 1989.


Attorney(s) appearing for the Case

John T. Johanneson, Philip T. Colton, St. Paul, for relator.

Thomas K. Overton, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for respondent.

Heard, considered and decided by the court en banc.


POPOVICH, Chief Justice.

This matter is before us on a writ of certiorari after the Minnesota Tax Court affirmed an order of the Commissioner of Revenue ("Commissioner") assessing additional taxes on National Can Corporation ("National Can") totaling $310,831.16 for the years ending December 31, 1981 and 1982. National Can challenged the propriety of the Commissioner's application of Minn.Stat. § 290.095, subd. 3(c). National Can also argued that the Commissioner...

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