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NELSON'S OFFICE SUPPLY v. COM'R OF REVENUE

No. C5-93-639.

508 N.W.2d 776 (1993)

NELSON'S OFFICE SUPPLY STORES, INC., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

December 10, 1993.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Craig A. Anderson, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

Bradley J. Janzen, Mpls, for respondent.

Heard, considered, and decided by the court en banc.

WAHL, Justice.

Relator Commissioner of Revenue (Commissioner) by petition for writ of certiorari, challenges a decision of the Tax Court holding that the word "rental" as used in the Minnesota Apportionment Statute, Minn. Stat. § 290.191, subd. 10(e) (1990), for purposes of the Minnesota Alternative Minimum Tax Statute, Minn.Stat. § 290.092 (1990), does not include payments required to be made by a lease for a...

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