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Tax Court Digest: Jan. 6

INCOME TAX Commissioner Filed Return Appellant challenged the Commissioner of Revenue’s filed return for her income taxes in 2011 after she failed to file a return, arguing that she was not obligated to pay personal income tax. Even though appellant ...

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Tax Court Digest: Dec. 30

SALES & USE TAX Real Property At issue in this appeal was the assessment of sales and use tax on tangible property sold by appellant to construction company for use in the Medical Biosciences Building at the University of Minnesota.  ...

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