KLEIN BANCORPORATION, INC. v. C.I.R.

Nos. C4-98-19, C8-98-41.

581 N.W.2d 863 (1998)

KLEIN BANCORPORATION, INC., et al., (C4-98-19), Rural American Bank — Ada (f/k/a/ First Bank of Ada), et al., (C8-98-41), Respondents, v. COMMISSIONER OF REVENUE, Appellant.

Court of Appeals of Minnesota.

Review Denied September 22, 1998.


Attorney(s) appearing for the Case

Jerome A. Geis, Michael J. Kane, Philip R. Schenkenberg, Briggs & Morgan, P.A., St. Paul, for respondents Klein Bancorporation, Inc., et al.

James P. McCarthy, Christopher H. Yetka, Lindquist & Vennum P.L.L.P., Minneapolis, for respondents Rural American Bank-ADA, et al.

Hubert H. Humphrey III, Attorney General, Linda F. Close, Assistant Attorney General, Tax Litigation Division, St. Paul, for appellant.

Considered and decided by HUSPENI, P.J., SHORT and WILLIS, JJ.


OPINION

SHORT, Judge.

In a refund action involving unconstitutionally collected taxes, the Commissioner of Revenue argues the statute of limitations bars the taxpayers' claims. The parties stipulated to the facts and tried their disputes to the court. In granting summary judgment in favor of the taxpayers, the trial court concluded the taxpayers presented valid refund claims, and the commissioner had a duty to examine returns and pay those claims. In this...

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