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CAMBRIDGE STATE BANK v. ROEMER

No. C0-89-2097.

457 N.W.2d 716 (1990)

CAMBRIDGE STATE BANK, et al., Norwest Bank Duluth, National Association (formerly First National Bank of Duluth), Respondents, v. Arthur C. ROEMER, Commissioner, Department of Revenue, and the State of Minnesota, Appellants.

Supreme Court of Minnesota.

July 20, 1990.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen. and Thomas R. Muck, Deputy Atty. Gen., Tax Litigation Div., St. Paul, for appellants.

Robert J. Schnell, Jr. and Walter A. Pickhardt, Faegre & Benson, Minneapolis, for Norwest Bank Duluth.

Christopher J. Dietzen, Andrew J. Mitchell, Larkin, Hoffman, Daly & Lindgren, and Laurence R. Waldoch, James R. McCarthy, and Thomas L. Fabel, Lindquist & Vennum, Minneapolis, for Cambridge State Bank.

Heard, considered and decided by the court en banc.

YETKA, Justice.

In the autumn of 1984, respondent banks commenced a tax refund claim in the district court of Ramsey County pursuant to Minn.Stat. § 290.50, subd. 2 (1988). This consolidated action by over 170 Minnesota banks sought tax refunds for the tax years 1979 through 1983. The district court concluded that the pre-1983 Minnesota bank excise tax imposed by Minn.Stat. § 290.361 (1984) (repealed 1987) is, in substance, an income tax and discriminates...

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