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BLACK PHOTO v. COM'R OF REVENUE

No. C5-92-1120.

498 N.W.2d 433 (1993)

BLACK PHOTO U.S.A., INC., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

April 9, 1993.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., James W. Neher, Special Asst. Atty. Gen., St. Paul, for relator.

Galen L. Bruer, Meagher & Geer, Minneapolis, and Philip Moilanen, Bullen, Moilanen, Klaasen & Swan, P.C., Jackson, for respondent.

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

TOMLJANOVICH, Justice.

This case arises from a motion for summary judgment which was granted to the respondent taxpayer. The Commissioner of Revenue ("Commissioner") appeals the tax court decision which held that the "store" envelopes are exempt from taxation under Minn.Stat. § 297A.25, subd. 9 (1992). Black Photo, U.S.A., Inc. ("Black's") appeals the imposition of taxes on the "mail-a-way" envelopes used outside of Minnesota, according to Minn.Stat. § 297A...

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