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FIRSTAR CORP. v. C.I.R.

No. CX-97-600.

575 N.W.2d 835 (1998)

FIRSTAR CORPORATION, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

March 12, 1998.

Attorney(s) appearing for the Case

James P. McCarthy, Ann Novacheck, Lindquist & Vennum, P.L.L.P., Minneapolis, for relator.

Hubert H. Humphrey, III, Attorney General, James W. Neher, Assistant Attorney General, St. Paul, for respondent.

Jerome A. Geis, Briggs and Morgan, P.A., St. Paul, and David A. Lawrence, Minneapolis, for amicus curiae Northern States Power Co.

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

OPINION

BLATZ, Chief Justice.

In January 1995, the Minnesota Commissioner of Revenue issued an order requiring relator Firstar Corporation (Firstar) to apportion to Minnesota the capital gain it realized from the 1988 sale of office property located in Wisconsin. Firstar appealed this order, claiming the gain it realized constitutes nonbusiness income under Minn.Stat. § 290.17 (1996) and that, therefore, the entire gain is properly assigned to Wisconsin...

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