MORTON BLDGS., INC. v. C.I.R.

No. C7-92-82.

488 N.W.2d 254 (1992)

MORTON BUILDINGS, INC., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

Rehearing Denied September 21, 1992.


Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Gregory P. Huwe, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

John W. Windhorst, Jr., Dorsey & Whitney, Minneapolis, for respondent.

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


GARDEBRING, Justice.

This case arises from the Commissioner of Revenue's (commissioner) appeal of a Minnesota Tax Court Order granting a use tax refund to Morton Buildings, Inc. (Morton). In 1988, Morton initially applied for a refund of the use taxes paid from April 1985 through December 1987 (the tax periods). The commissioner granted Morton's application in part but denied a refund for use taxes paid on raw materials it purchased out of state, manufactured into...

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