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STATE COM'R OF REVENUE v. SIX CARTONS

No. C9-93-1549.

513 N.W.2d 3 (1994)

STATE of Minnesota, COMMISSIONER OF REVENUE, Respondent, v. SIX CARTONS OF MARLBOROS AND 1 CARTON OF MARLBORO LIGHTS 100, SEGAL WHOLESALE, INC., Appellant.

Court of Appeals of Minnesota.

Review Denied April 19, 1994.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Kurt J. Erickson, Asst. Atty. Gen., St. Paul, for respondent.

Mark W. Gehan, Jr., Collins, Buckley, Sauntry & Haugh, St. Paul, for appellant.

Considered and decided by LANSING, P.J., and RANDALL and SCHUMACHER, JJ.

OPINION

RANDALL, Judge.

Appellant Segal Wholesale, Inc. supplied cigarettes to Red Lion Liquor, a retail establishment. Respondent Commissioner of Revenue seized seven cartons of cigarettes from Red Lion because the cigarettes were improperly stamped. Appellant replaced the cigarettes for Red Lion. Appellant then filed a demand for judicial determination of whether the cigarettes were lawfully subject to seizure and forfeiture. The trial court found the...

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