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CAMBRIDGE STATE BANK v. JAMES

No. C0-89-2097.

514 N.W.2d 565 (1994)

CAMBRIDGE STATE BANK, et al., Respondents, v. John P. JAMES, Commissioner, Department of Revenue, State of Minnesota, Appellant. NORWEST BANK DULUTH, NATIONAL ASSOCIATION (formerly First National Bank of Duluth), Respondent, v. John P. JAMES, in his capacity as Commissioner of Revenue, and The State of Minnesota, Appellant.

Supreme Court of Minnesota.

Rehearing Denied May 16, 1994.

Attorney(s) appearing for the Case

Gregory P. Huwe, Asst. Atty. Gen., Barry R. Greller, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for appellant.

Christopher J. Dietzen, Larkin, Hoffman, Daly & Lindgren, James P. McCarthy, Laurence R. Waldoch, Lindquist & Vennum, Minneapolis, for Cambridge State Bank, et al.

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

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

GARDEBRING, Justice.

This challenge to the bank excise tax imposed by Minn.Stat. § 290.361 (1984) (repealed 1987)1 is before us on remand from the United States Supreme Court for reconsideration in light of the Court's decision in Harper v. Virginia Department of Taxation, ____ U.S. ____, 113 S.Ct. 2510, 125 L.Ed.2d 74 (1993). Norwest Bank Duluth v. McClung, ____ U.S. ____, 113 S.Ct. 3026, 125 L.Ed.2d 714 (1993) (remand...

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