STATE OF MINNESOTA

 

IN SUPREME COURT

 

C9-01-691

 

 

Tax Court                                                                                                                                          

 

 

Qwest Corporation,

 

                                    Relator,

 

vs.                                                                                                                                                       

                                                                                                                                                           

Commissioner of Revenue,

 

                                    Respondent.

 

 

ORDER

            Based upon all the files, records, and proceedings and upon an evenly divided court,

            IT IS HEREBY ORDERED that the decision of the Tax Court in this matter is affirmed without opinion.

Dated:    March 7th, 2002

                                                                        BY THE COURT:

 

 

                                                                        /s/Alan C. Page

                                                                        Associate Justice

 

BLATZ, C.J., STRINGER, J., and LANCASTER, J. took no part in the consideration or decision of this matter.