Legal Opinion
Cambridge State Bank v. James
Supreme Court of Minnesota
Decided February 14, 1992No. C0-89-2097PublishedCited by 9 opinions
1Opinion of the Court
Heard, considered and decided by the court en banc.
YETKA, Justice.
The court first decided this tax refund case on July 20, 1990. Cambridge State Bank v. Roemer, 457 N.W.2d 716 (Minn.1990). The United States Supreme Court granted certiorari, vacated, and remanded the cause to this court following its decision in James B. Beam Distilling Co. v. Georgia, —U.S.-, 111 S.Ct. 2439, 115 L.Ed.2d 481 (1991).
When the case was first before this court, respondent banks challenged Minnesota’s pre-1983 bank excise tax, Minn.Stat. § 290.361 (1984) (repealed 1987), which included interest from federal…
2Cases cited18 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Muller v. Custom Distributors, Inc.North Dakota Supreme Court · 1992
- Summers v. R & D AGENCY, INC.Court of Appeals of Minnesota · 1999
- Comerica Bank-Detroit v. Department of TreasuryMichigan Court of Appeals · 1992
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
4 more not listed; retrieve them via the Exa API.