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  1. Van D. Mueller, Individually And On Behalf Of The Taxpayersof The State Of Minnesota; June Noyes,individually And On Behalf Of Thetaxpayers Of The State Ofminnesota, Appellants, V. Clyde E. Allen, Jr., Commissioner Of The Department Ofrevenue For The State Of Minnesota, And Dennis J.berthiaume; Karen F. Berthiaume; Thomas W. Dzik; Mary J.dzik; Edward F. Fujan And Joleen A. Fujan, And Brenda B.becker; Richard C. And Marjorie Hollingsworth; Roger Anddorothy Haan, Each Individually And On Behalf Of Thetaxpayers Of The State Of Minnesota, Appellees near Columbus, OH