1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 568 N.W.2d
  5. 568 N.W.2d 695 (1997)
 

CATERPILLAR, INC. v. C.I.R.

No. C6-97-27.

568 N.W.2d 695 (1997)

CATERPILLAR, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

September 11, 1997.

Attorney(s) appearing for the Case

Sutherland, Asbill & Brennan, L.L.P., Jerome B. Libin, Mary E. Monahan, Washington, DC, Daniel J. Schlicksup, Caterpillar, Inc., Peoria, IL, Faegre & Benson, L.L.P., David R. Brennan, Minneapolis, for Relator.

Hubert H. Humphrey, III, Minnesota Attorney General, Thomas K. Overton, Assistant Attorney General, Tax Litigation Division, St. Paul, for Respondent.

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

OPINION

PAGE, Justice.

Relator Caterpillar Incorporated ("Caterpillar") raises a constitutional challenge to Minnesota's corporate excise taxation system, alleging that it facially discriminates against foreign commerce in violation of the Foreign Commerce Clause of the United States Constitution. This case arose when Caterpillar sought refunds for Minnesota corporate excise taxes paid on an apportioned share of interest and royalties received from its foreign...

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