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M.A. MORTENSON CO. v. COM'R OF REVENUE

No. C3-90-2021.

470 N.W.2d 126 (1991)

M.A. MORTENSON CO., Respondent, v. MINNESOTA COMMISSIONER OF REVENUE, Appellant, County of Olmsted, Minnesota, City of Rochester, Minnesota, Respondents.

Court of Appeals of Minnesota.

April 30, 1991.

Attorney(s) appearing for the Case

Thomas L. Fabel, Ansis V. Viksnins, Lindquist & Vennum, Minneapolis, for M.A. Mortenson Co.

Hubert H. Humphrey, III, Atty. Gen., Thomas K. Overton, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for Minnesota Com'r of Revenue.

Thomas L. Bird, Fabyanske, Svoboda, Westra & David, St. Paul, for County of Olmsted, Minn.

Frederick S. Suhler, Jr., Rochester City Atty., Rochester, for City of Rochester, Minn.

Considered and decided by CRIPPEN, P.J., and LANSING and PETERSON, JJ.

OPINION

PETERSON, Judge.

The Minnesota Commissioner of Revenue appeals from the district court judgment entered June 13, 1990, denying his motion to dismiss part of a complaint filed by respondent M.A. Mortenson Co. The district court ruled that count 3 was not within the exclusive jurisdiction of the tax court and was not barred for failing to state a claim upon which relief could be granted under the sales/use tax anti-injunction statute. We disagree and...

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