Legal Opinion

Cambridge State Bank v. James

Supreme Court of Minnesota

Decided April 1, 1994No. C0-89-2097Published

1Opinion of the Court

514 N.W.2d 565 (1994)

CAMBRIDGE STATE BANK, et al., Respondents,

v.

John P. JAMES, Commissioner, Department of Revenue, State of Minnesota, Appellant.

NORWEST BANK DULUTH, NATIONAL ASSOCIATION (formerly First National Bank of Duluth), Respondent,

v.

John P. JAMES, in his capacity as Commissioner of Revenue, and The State of Minnesota, Appellant.

No. C0-89-2097.

Supreme Court of Minnesota.

April 1, 1994.

Rehearing Denied May 16, 1994.

Gregory P. Huwe, Asst. Atty. Gen., Barry R. Greller, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for appellant.

Christopher J. Dietzen, Larkin, Hoffman, Daly &…

2Cases cited24 opinions

  1. Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
  2. James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
  3. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  4. Brinkerhoff-Faris Trust & Savings Co. v. HillSupreme Court of the United States · 1930
  5. Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983

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