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MINTER-WEISMAN CO., INC. v. COMMISSIONER OF REVENUE

No. C9-94-167.

520 N.W.2d 1 (1994)

MINTER-WEISMAN COMPANY, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Court of Appeals of Minnesota.

Review Denied September 28, 1994.

Attorney(s) appearing for the Case

William R. Skolnick, LuAnn M. Petricka, William R. Skolnick, P.A., Minneapolis, for appellant.

Hubert H. Humphrey, III, Atty. Gen., Kurt J. Erickson, Julie S. Wingert, Asst. Attys. Gen., Tax Litigation Div., St. Paul, for respondent.

Considered and decided by DAVIES, P.J., and LANSING and FORSBERG, JJ.

OPINION

DAVIES, Judge.

The Commissioner of Revenue concluded that relator Minter-Weisman Company violated Minn.Stat. § 325D.33, subd. 3 (1992), by giving rebates to cigarette retailers. Minter-Weisman argues that (1) the Commissioner misconstrued section 325D.33, subdivision 3, by applying it to above cost sales; (2) the statute as applied unlawfully restrains trade; (3) the statute impairs Minter-Weisman's right to contract; (4) the statute is unconstitutionally...

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