1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 546 N.W.2d
  5. 546 N.W.2d 285 (1996)
 

IN RE ALTERNATIVE MINIMUM TAX REFUND CASES

Nos. C2-95-1588, C5-95-1715.

546 N.W.2d 285 (1996)

In re ALTERNATIVE MINIMUM TAX REFUND CASES.

Supreme Court of Minnesota.

April 12, 1996.

Attorney(s) appearing for the Case

Joe A. Walters and John Jagiela, Minneapolis, Mark S. Anderson, Minneapolis, for appellant.

Gregory P. Huwe and Barry R. Greller, Minn. Atty. Gen. Office, Tax Litigation Div., St. Paul, for respondent.

Heard, considered and decided by the court en banc.

OPINION

KEITH, Chief Justice.

On appeal from a judgment of the Ramsey County District Court, three corporations doing business in Minnesota raise state and federal constitutional challenges to a unique corporate franchise taxation scheme in effect in Minnesota between 1987 and 1989. Appellants argue that the Alternative Minimum Corporate Franchise Tax ("AMT"), embodied in Minn.Stat. §§ 290.02, 290.092 (1987), violated the Commerce Clause of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases