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Tax Court Digest: Feb. 1, 2023

Income Tax


In this challenge to an order from the Commissioner of Revenue that appellants overstated their deductible losses associated with real estate used a rental property and thus owed an additional $10,864.58 in unpaid taxes, penalties, and interest, appellants moved court for summary judgment, asking the court to determine that—as a matter of law—they correctly deducted losses associated with the rental property. The Commissioner opposes the motion, arguing, in part, there are many issues of material fact at issue. Noting that appellants presented the court with differing—and conflicting—sets of facts that were material to qualifying for a nonpassive loss deduction, the Tax Court denied the motion.

9545-R Brozovich v. Comm’r of Revenue



Property Tax


These consolidated matters concerned the market value of an office tower and retail bank located in Bloomington as of two assessment dates. Petitioner served the County with written discovery requesting, among other things, tenancy, income, and expense information concerning other office properties that petitioner considered comparable to the subject property. Prior to the hearing on the motion, two record owners of other office properties moved to intervene. The Tax Court granted the motions to intervene and scheduled a date by which additional intervention motions must be filed.

27-CV-20-00907, 27-CV-21-02321 G&I VIII WF Plaza LLC v. County of Hennepin

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