Legal Opinion
Cambridge State Bank v. James
Supreme Court of Minnesota
Decided April 1, 1994No. C0-89-2097PublishedCited by 5 opinions
1Opinion of the Court
GARDEBRING, Justice.
This challenge to the bank excise tax imposed by Minn.Stat. § 290.361 (1984) (repealed 1987)1 is before us on remand from the United States Supreme Court for reconsideration in light of the Court’s decision in Harper v. Virginia Department of Taxation, — U.S. -, 113 S.Ct. 2510, 125 L.Ed.2d 74 (1993). Norwest Bank Duluth v. McClung, — U.S. -, 113 S.Ct. 3026, 125 L.Ed.2d 714 (1993) (remand order). We have considered this matter in two previous decisions. The lawsuit began in August of 1984 when over 140 banks filed a consolidated refund action in district court for the tax…
2Cases cited23 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- 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
- Brinkerhoff-Faris Trust & Savings Co. v. HillSupreme Court of the United States · 1930
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
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3Cited by5 opinions
- Chapman v. Commissioner of RevenueSupreme Court of Minnesota · 2002
- Klein Bancorporation, Inc. v. Commissioner of RevenueCourt of Appeals of Minnesota · 1998
- Peoples State Bank Truman v. TriplettCourt of Appeals of Minnesota · 2001
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
- Chapman v. Commissioner of RevenueSupreme Court of Minnesota · 2002