NELSON’S OFFICE SUPPLY STORES, INC., Respondent, v. COMMISSIONER OF REVENUE, Relator. No. C5-93-639.Supreme Court of Minnesota. December 10, 1993. Syllabus by the Court The word “rentals” as used in Minn.Stat. § 290.191, subd. 10(e) (1990) (the Minnesota Apportionment Statute) for purposes of Minn.Stat. § 290.092 (1990) (the Minnesota Alternative Minimum Tax Statute), means all payments […]
