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HIBBING TACONITE CO. v. COMM'R OF REVENUE

A20-0977.

958 N.W.2d 325 (2021)

HIBBING TACONITE COMPANY, J.V., et al., Respondents, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

Filed: April 21, 2021.

Attorney(s) appearing for the Case

Charles F. Webber , Michael J. Kaupa , Faegre Drinker Biddle & Reath, LLP, Minneapolis, Minnesota, for respondents.

Keith Ellison , Attorney General, Jennifer Kitchak , Kristine K. Nogosek , John M. O'Mahoney , Assistant Attorneys General, Saint Paul, Minnesota, for relator.

OPINION

In this appeal, we must determine the proper computation of the Minnesota occupation tax, specifically as that tax relates to a deduction provided under federal law. At issue is the meaning of the statutory phrase "determined in the same manner" as the franchise tax that Minnesota imposes on corporations,

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