BAERTSCH v. MINNESOTA DEPT. OF REVENUE

No. C9-93-2457.

518 N.W.2d 21 (1994)

Lloyd BAERTSCH, et al., Appellants, v. MINNESOTA DEPARTMENT OF REVENUE, et al., Respondents.

Supreme Court of Minnesota.

June 30, 1994.


Attorney(s) appearing for the Case

Margaret Marie Zverinova, Peter S. Hendrixson, Dorsey & Whitney, Minneapolis, and Jack R. Bierig, Thomas W. Merrill, Susan A. Weber, Sidley & Austin, Chicago, IL, for appellant.

Hubert H. Humphrey, III, Atty. Gen., Gregory P. Huwe, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for respondent.

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


OPINION

PAGE, Justice.

This case raises the question of whether the district court has jurisdiction to determine the constitutionality of provisions of the Minnesota Health Right Act, ch. 549, 1992 Minn.Laws 1487, amended ch. 345, 1993 Minn.Laws 2322 (known as MinnesotaCare, hereinafter "the Act"). The Act is codified at Minn.Stat. §§ 295.50-59 (Supp.1993). Funding for the Act is derived in part from a two percent tax on the gross revenues...

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