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Tax Court Digest: March 29, 2023

 Estate Tax

Recapture Tax

This matter involved potential estate taxes based on property transfers by decedent via quit claim deeds that reserved for himself a life estate in property. The estate and the Commissioner moved for summary judgment. The Tax Court concluded the sale of a portion of a qualified farm property from grantee to a third party resulted in imposition of the recapture tax. The Commissioner’s motion was granted and the Estate’s motion was denied as to this issue. The court also concluded the recapture tax was imposed only on the specific property sold, not all farm properties that it elected to exclude. The Commissioner’s motion was denied and the Estate’s motion was granted as to this issue.

9539-R Estate of Enestvedt v. Comm’r of Revenue



Property Tax


This property tax case concerned the exempt status of twelve parcels of real property in South Minneapolis and nine parcels in North Minneapolis owned by petitioner, a Minnesota nonprofit limited liability company. Noting that petitioner used the properties in furtherance of its tax-exempt charitable purpose, the Tax Court concluded that petitioner’s properties were exempt from tax under Minn. Stat. § 272.02, subd. 7(a).

27-CV-20-7738 Alliance Housing Inc. v. County of Hennepin

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