KIMBERLY CLARK v. COMMISSIONER OF REVENUE

Attorney(s) appearing for the Case

Walter A. Pickhardt , Faegre Baker Daniels LLP, Minneapolis, MN, and Amy L. Silverstein , Edwin P. Antolin , Silverstein & Pomerantz LLP, San Francisco, CA, for relators/cross-respondents.

Alan I. Gilbert , Solicitor General, Alethea M. Huyser , Assistant Solicitor General, and Michael Everson , Assistant Attorney General, Saint Paul, MN, for respondent/cross-appellant.

Ellen F. Rosenblum , Attorney General of Oregon, Paul L. Smith , Deputy Solicitor General of Oregon, Inge D. Wells Assistant Attorney-in-Charge, Darren Weirnick , Senior Assistant Attorney General, Oregon Department of Justice, Salem, OR, for Amici Curiae States of Oregon, Alabama, California, Colorado, Hawaii, Idaho, Michigan, Missouri, Montana, New Mexico, North Dakota, Texas, Washington, and the District of Columbia.

Thomas R. Muck , Fredrikson & Byron, P.A., Minneapolis, MN, for Amicus Curiae The Council on State Taxation.

William Z. Pentelovitch , Maslon LLP, Minneapolis, MN, and Sheldon H. Laskin , Washington, D.C., for Amicus Curiae Multistate Tax Commission.

Richard L. Masters , Masters Mullins & Arrington, Louisville, KY and; Jeffrey B. Litwak , Portland Oregon, for Amici Curiae The Interstate Commission for Juveniles, The Association of Administrators of the Interstate Compact on the Placement of Children, and Jeffrey B. Litwak.