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© 2012 Dorsey & Whitney LLP

 

  • Named Lawyer of the Year by Best Lawyers
  • Listed in Best Lawyers in America, 1985 - present
  • Who's Who in American Law
  • Who's Who in America

  • Harvard College (A.B., Government, 1962), magna cum laude
  • University of Minnesota Law School (LL.B., 1965), magna cum laude, Order of the Coif
    Note Editor, Minnesota Law Review, 1964-1965

  • Honorable Harry A. Blackmun, U.S. Court of Appeals for the Eighth Circuit, 1965-1966

  • Minnesota
  • Admitted to practice before the United States Supreme Court, United States Court of Appeals for the Eighth Circuit, United States District Court for the District of Minnesota, and United States Tax Court.

John W. Windhorst Jr.

Of Counsel
Minneapolis
P: (612) 340-2645
F: (612) 340-8827
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Practices in the area of corporate and individual taxation, including tax litigation and tax controversies, with an emphasis upon state and local taxation.

Staff of the Revisor of Statutes of the State of Minnesota 1967 and 1969 legislative sessions (legislative bill drafting).

Representative Litigation

  • United States v. Mayo Foundation (D. Minn. 2003) (Court held that medical residents at Mayo Foundation are exempt from FICA)
  • CUNA Mutual Insurance Society v. Commissioner of Revenue (Minnesota Supreme Court 2002) (Court held that taxpayer qualifies for reduced rate of premium taxation as "mutual property and casualty company")
  • Great Lakes Gas Transmission L.P. v. Commissioner of Revenue (Minnesota Supreme Court 2002) (Court held that fuel used in compressor engines of natural gas pipeline qualifies for industrial production sales tax exemption)
  • State of Minnesota v. Apfel (8th Cir., 1998) (Court held that medical residents at University of Minnesota are exempt from FICA)
  • Unisys Corporation v. Commissioner of Revenue (Minnesota Tax Court, 1997) (Court ruled favorably upon the application of the statute of limitations to sales and use tax refund claims)
  • Metropolitan Sports Facilities Commission v. County of Hennepin (Minnesota Supreme Court, 1991) (Court sustained constitutionality of property tax exemption of Minnesota Twins' exclusive-use stadium space)
  • County of Scott v. Commissioner of Revenue (Minnesota Tax Court, 1989) (Court sustained property tax exemption of amusement park ride)
  • Erie Mining Company v. Commissioner of Revenue (Minnesota Supreme Court, 1984) (Court sustained constitutionality of taconite production tax but allowed tax and related interest credits totalling $22 million for all taconite producers on basis of Commissioner's erroneous tax computation)
  • Federal Land Bank of St. Paul v. County of St. Louis (Minnesota Supreme Court, 1983) (Court invalidated property taxation of Bank's severed mineral interests on basis of federal pre-emption)
  • Village of Burnsville v. Onischuk (Minnesota Supreme Court, 1974) (Court sustained constitutionality of metropolitan property tax-base sharing plan)
  • Deluxe Check Printers, Inc. v. Commissioner of Taxation (Minnesota Supreme Court, 1972) (Court sustained sales tax exemption of property acquired for out-of-state use)
  • Transport Leasing Corp. v. State (Minnesota Supreme Court, 1972) (Court applied property tax exemption to leased equipment)

Presentations

  • Lecturer, various seminars and continuing legal education sessions on Minnesota income and sales taxation
  • Legal Writing Instructor, University of Minnesota Law School, 1966-1970

Professional Activities

  • Board of Directors, Minnesota Taxpayers Association
  • Former Member of the Governing Council, Minnesota State Bar Association Tax Section
  • President, Harvard Club of Minnesota, 1977-1978
  • Board of Directors, St. Paul Chamber Orchestra, 1980-1986
  • Board of Directors, Harry A. Blackmun Scholarship Foundation (1996-present)