ROCHESTER BANK TRUST COMPANY, Respondent, v. The COMMISSIONER OF REVENUE, Relator. No. 50795.Supreme Court of Minnesota. May 15, 1981. Page 777 Warren Spannaus, Atty. Gen., and James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for relator. Richard H. Plunkett, Rochester, for respondent. Considered and decided by the court en banc without […]