Klapmeier v. Cirrus Industries, Inc.

DISSENT

I agree with the majority that an application for an extraordinary writ under Minn. R. Civ. App. P. 120 is the proper mechanism to seek review of a court of appeals order that allows taxation of costs and disbursements. But I disagree with *397the majority’s conclusion that Minn. R. Civ. App. P. 139.02 does not allow taxation of “borrowing costs.” The majority’s holding finds no support in the plain language of Rule 139.02 or case law, calls into question long-standing Minnesota practice regarding taxation of costs, and disregards the reality faced by parties involved in…