# Microsoft
*Technology company named in one at-issue pair in the Minnesota record concerning land next to the Sherburne County coal plant.*
Microsoft appears in the Minnesota record through one at-issue item from the project's *Sherburne Energy Brief*. The item names it with [[Google]] and [[Amazon]] as three of the "largest companies on earth" that bought or optioned land next to the Sherburne County coal plant.[^1] Citing news reports, the brief states that Microsoft paid $17.7 million for 300 acres in February 2024 and had not disclosed an investment figure.[^1]
The record also carries one validated claim:link row that cites *United States v. Microsoft Corp.*, 253 F.3d 34 (D.C. Cir. 2001) (en banc), for the modern monopolization framework under Sherman Act §§ 1 and 2.[^2] That row belongs to an antitrust theory set and does not concern the Sherburne County land.[^2]
## Who
The brief names Microsoft, Google and Amazon as the three companies that bought or optioned land next to the Sherburne County coal plant.[^1] It places these parcels in the context of the replacement tax base of [[Becker]].[^1]
## What
According to the brief, Microsoft's transaction was a purchase of 300 acres, and the company had not disclosed an investment figure for the site.[^1] The brief states that one project among the three companies' holdings was built. The record does not establish which project that was, what is planned for Microsoft's parcel, or why no investment figure was disclosed.[^1] Separately, the en banc D.C. Circuit decision captioned *United States v. Microsoft Corp.* is cited in the record as a source for the monopolization framework under the Sherman Act.[^2]
## When
The brief dates the Microsoft purchase to February 2024. The at-issue item is filed under the year 2024.[^1]
## Where
The land lies next to the Sherburne County coal plant. The brief treats it as part of Becker's replacement tax base.[^1]
## How much
The brief states the purchase price as $17.7 million and records no disclosed investment figure.[^1]
## How many
The brief gives the acreage as 300 acres. It names three companies as buyers or optionholders of land at the site and states that one project was built. It describes Becker's replacement tax base, at the time of writing, as three parcels.[^1]
## In the at-issue record
The pair AI-Sherburne-067 is rank 67 in the Sherburne package, under section III, *The Tax Base Being Retired*. It rests on two news sources, datacenterdynamics.com and startribune.com, which are not among the record's citable sources.[^1] The anchor for the pair is a March 2025 White House presidential action, *Protecting America's Bank Account Against Fraud, Waste, and Abuse*.[^3] Beyond the pairing itself, the record does not establish how that action bears on the Sherburne County land transactions.[^3]
## Notes
[^1]: Minnesota wiki at-issue record, *Sherburne Energy Brief*, item AI-Sherburne-067 (2024). The item states the February 2024 purchase of 300 acres for $17.7 million, the absence of a disclosed investment figure, the three companies that bought or optioned land, and that one project was built. It rests on news reports (datacenterdynamics.com; startribune.com) not in the pack, and the URL given is the item's anchor, not a source for these figures. https://www.whitehouse.gov/presidential-actions/2025/03/protecting-americas-bank-account-against-fraud-waste-and-abuse/
[^2]: U.S. Court of Appeals for the District of Columbia Circuit, *United States v. Microsoft Corp.*, 253 F.3d 34 (2001) (en banc). Cited in claim:link row CL-Theory8ShermanAct1and2An-16 for the modern monopolization framework under Sherman Act §§ 1 and 2. https://law.justia.com/cases/federal/appellate-courts/F3/253/34/576095/
[^3]: White House, *Protecting America's Bank Account Against Fraud, Waste, and Abuse* (March 2025). A presidential action serving as the anchor of at-issue pair AI-Sherburne-067. https://www.whitehouse.gov/presidential-actions/2025/03/protecting-americas-bank-account-against-fraud-waste-and-abuse/