Quantcast
Home / Opinions / Tax Court

Tax Court

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, ...

Read More »

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 ...

Read More »

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 ...

Read More »

Tax Court Digest: Oct. 20

Property Tax Valuation Appellant energy company appealed an order of the Commissioner of Revenue which valued as a single economic unit all of the personal property constituting appellant’s gas transmission pipeline, and based on which the commissioner furnished to numerous ...

Read More »

Tax Court Digest: Aug. 11

Property Tax Valuation This case concerned the fair market value of a strip shopping center in Hastings as of 2010, 2011, and 2012. The county moved to exclude a review appraisal prepared by petitioner, and to prevent the appraiser from ...

Read More »

Tax Court Digest: Feb. 25

Property Tax Green Acres Petitioner challenged the County’s denial of its application for “Green Acres” treatment of 39.96 acres of property in Medina. The Tax Court held that because petitioner, an LLC, was not a “family farm limited liability company” ...

Read More »

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 ...

Read More »

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.  ...

Read More »