Legal Opinion

E. I. duPont de Nemours and Company & Subsidiaries, Relator v. Commissioner of Revenue

Supreme Court of Minnesota

Decided August 27, 2025No. A241601Published

1Opinion of the Court

STATE OF MINNESOTA IN SUPREME COURT A24-1601 Tax Court McKeig, J. Took no part, Thissen, J. E. I. duPont de Nemours and Company & Subsidiaries, Relator, vs. Filed: August 27, 2025 Office of Appellate Courts Commissioner of Revenue, Respondent. ________________________ Nicole L. Johnson, Melanie L. Lee (pro hac vice), Blank Rome LLP, New York, New York, for relator. Keith Ellison, Attorney General, Jennifer A. Kitchak, Assistant Attorney General, Saint Paul, Minnesota, for respondent. ________________________ SYLLABUS The tax court correctly found that the Commissioner of Revenue satisfied his…

2Cases cited16 opinions

  1. Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
  2. Gordon v. Microsoft Corp.Supreme Court of Minnesota · 2002
  3. Western Union Telegraph Co. v. SpaethSupreme Court of Minnesota · 1950
  4. Curtis v. Altria Group, Inc.Supreme Court of Minnesota · 2012
  5. Caterpillar, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997

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