Opinion ID: 2066162
Heading Depth: 3
Heading Rank: 1

Heading: Pohlad Subpoena

Text: Relator argues that the tax court should have enforced the subpoena it issued for James Pohlad. Relator maintains that since Pohlad was on the board of directors of Marquette Bank-Brookdale at the time the expansion decision was made, and because the Pohlad family privately holds Marquette Bank, he could have provided expert testimony as to why the bank made the 1991 expansion decision. Not only did Pohlad submit an affidavit stating he had no independent recollection of the matter, but relator's expert, Atchinson, testified at trial that he knew the reason the expansion decision was made. Therefore, the tax court's decision to quash the Pohlad subpoena was not an abuse of discretion, nor did it have a prejudicial effect on relator.