Legal Opinion
Sprint Spectrum LP v. Commissioner of Revenue
Supreme Court of Minnesota
Decided April 1, 2004No. A03-954Published
1Opinion of the Court
676 N.W.2d 656 (2004)
SPRINT SPECTRUM LP, et al., Relators,
v.
COMMISSIONER OF REVENUE, Respondent.
No. A03-954.
Supreme Court of Minnesota.
April 1, 2004.
Fredrikson & Byron, P.A., Thomas R. Muck, # 75851, Minneapolis, MN, for Relators.
Mike Hatch, Attorney General, State of Minnesota, Barry R. Greller # 37667, Assistant Attorney General, St. Paul, MN, for Respondent.
Heard, considered, and decided by the court en banc.
OPINION
GILBERT, Justice.
This is a tax case that involves a consolidated appeal of the Commissioner of Revenue's denial of requested refunds of sales tax paid on capital equipment…
2Cases cited12 opinions
- Farrand Coal Co. v. HalpinIllinois Supreme Court · 1957
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.Supreme Court of Minnesota · 1970
- Fingerhut Products Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1977
- Peterson v. HauleSupreme Court of Minnesota · 1975
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