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Tax Court Digest: Dec. 7

Income Tax


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, because of the number of days she was physically in Minnesota, she was a non-domiciled Minnesota resident for the 2008 tax year. Appellant’s administrative appeal of the commissioner’s order was denied and appellant appealed. The Tax Court held that, because appellant did not prove she spent more time out of Minnesota than in Minnesota, she has failed to meet her burden that she was not a Minnesota resident in 2008. Affirmed.

8762-R Carl v. Comm’r of Revenue


Property Tax


This property tax case concerned the market value of property in Forest Lake, Minnesota, a former automobile dealership, as of 2012. The Tax Court conclude that the assessed value of the subject property overstated its market value as of the assessment date and decreased it from $2,306,600 to $590,000.

82-CV-13-1668 Zephyr Group, LLP v. County of Washington


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