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Tax Court Digest: Jan. 4, 2017

Property Tax Valuation These property tax cases concerned the market value of a multi-tenant retail shopping center in Hastings in 2010, 2011, and 2012. In an earlier case, the Tax Court found that the assessed value of the subject property ...

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Tax Court Digest: Dec. 7

Income Tax Residency Appellant filed her 2008 Minnesota income tax return as a nonresident claiming that she was a Florida resident that year. The Commissioner assessed appellant $47,460.64 in additional Minnesota income tax, penalty, and interest on the ground that, ...

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Tax Court Digest: Nov. 30

Appeals Appealable Orders Taxpayer filed a notice of appeal from correspondence she received from the Department of Revenue’s Collection Division terminating a payment agreement for certain tax debts arising from previously issued tax orders. The commissioner moved to dismiss. The ...

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Tax Court Digest: Nov. 10

Sales & Use Tax Jurisdiction Appellant beauty supply company appealed correspondence from the Commissioner of Revenue notifying appellant that an order for unpaid sales and use tax would be forthcoming. The commissioner moved for dismissal arguing that the Tax Court ...

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