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PEOPLES STATE BANK TRUMAN v. TRIPLETT

No. CX-00-2147.

633 N.W.2d 533 (2001)

PEOPLES STATE BANK TRUMAN, Respondent, v. Thomas J. TRIPLETT, in his capacity as Commissioner of Revenue, et al., Appellants.

Court of Appeals of Minnesota.

Review Denied October 16, 2001.

Attorney(s) appearing for the Case

Joe A. Walters, John S. Jagiela, O'Connor & Hannan, L.L.P., Washington DC, for respondent.

Mike Hatch, Attorney General, Bradford S. Delapena, Assistant Attorney General, St. Paul, MN, for appellants.

Considered and decided by HALBROOKS, Presiding Judge, WILLIS, Judge and HANSON, Judge.

OPINION

HANSON, Judge.

Respondent Bank commenced this action to recover a refund of unconstitutionally discriminatory corporate excise taxes. There is no dispute that Respondent Bank overpaid its lawful taxes. The question is whether it perfected its statutory claims for refund or, failing that, may pursue common law claims for unjust enrichment or breach of fiduciary duty. On appeal from an order denying their motion to dismiss, appellants State of Minnesota...

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