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HUTCHINSON TECHNOLOGY v. COM'R OF REVENUE

Nos. A04-1245, A04-1247.

698 N.W.2d 1 (2005)

HUTCHINSON TECHNOLOGY, INC., Respondent (A04-1245), Relator (A04-1247) v. COMMISSIONER OF REVENUE, Relator (A04-1245), Respondent (A04-1247).

Supreme Court of Minnesota.

June 9, 2005.

Attorney(s) appearing for the Case

Mike Hatch, Attorney General, Bradford S. Delapena, Assistant Attorney General, James W. Neher, Assistant Attorney General, St. Paul, MN, for Appellant.

Walter A. Pickhardt, Lisa R. Pugh, Faegre & Benson, L.L.P., Minneapolis, MN, for Respondent.

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

OPINION

ANDERSON, RUSSELL A., Justice.

This case involves claims for refund of Minnesota corporate franchise taxes paid by Hutchinson Technology, Inc. (HTI) for tax years 1995 through 1999, based on its relationship and transactions with its wholly-owned foreign subsidiary, HTI Export, Ltd. (Export). The refund claims are based on HTI's assertion of eligibility for (1) a subtraction in calculating its net income of "royalties, fees, or other like income...

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