CAMBRIDGE STATE BANK v. JAMES

No. C0-89-2097.

480 N.W.2d 647 (1992)

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

Supreme Court of Minnesota.

February 14, 1992.


Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Barry R. Greller, Special Asst. Atty. Gen., Gregory Huwe, Asst. Atty. Gen., St. Paul, for appellants.

Laurence Waldoch, James McCarthy, Lindquist & Vennum, Minneapolis, and Andrew J. Mitchell, Christopher J. Dietzen, Larkin, Hoffman, Daly & Lindgren, Bloomington, for Cambridge State Bank, et al.

Walter Pickhardt, Robert L. Schnell, Jr., Faegre & Benson, for Norwest Bank Duluth.

Heard, considered and decided by the court en banc.


YETKA, Justice.

The court first decided this tax refund case on July 20, 1990. Cambridge State Bank v. Roemer, 457 N.W.2d 716 (Minn. 1990). The United States Supreme Court granted certiorari, vacated, and remanded the cause to this court following its decision in James B. Beam Distilling Co. v. Georgia, ___ U.S. ___, 111 S.Ct. 2439, 115 L.Ed.2d 481 (1991).

When the case was first before this court, respondent...

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