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MBNA AMERICA BANK, N.A. v. COM'R OF REVENUE

No. A04-1826.

694 N.W.2d 778 (2005)

MBNA AMERICA BANK, N.A., & Affiliates, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 7, 2005.

Attorney(s) appearing for the Case

Jerome A. Geis, Briggs and Morgan, P.A., St. Paul, MN, Arthur R. Rosen, Margaret C. Wilson, McDermott Will & Emery, L.L.P., New York City, for Appellant.

Mike Hatch, Atty. Gen., James W. Neher, Bradford S. Delapena, Asst. Attys. Gen., St. Paul, MN, for Respondent.

Heard, considered and decided by the court en banc.

OPINION

ANDERSON, G. BARRY, J.

Relator MBNA America Bank, N.A. and Affiliates ("MBNA") appeals from the Minnesota Tax Court's dismissal of its action seeking a refund of Minnesota corporate franchise tax for 1991 and 1992. MBNA, although it has no physical presence in Minnesota, does substantial business within the state. For the two tax years in dispute, the year ending December 31, 1991, and the year ending December 31, 1992, MBNA's net income apportioned...

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