Legal Opinion
Wallace v. Commissioner of Taxation
Supreme Court of Minnesota
Decided January 29, 1971No. 42321PublishedCited by 86 opinions
1Opinion of the Court
Murphy, Justice.
Certiorari to review a decision of the Tax Court denying taxpayers certain allowances claimed in their 1966 joint state income tax return. Relators contend that the Tax Court was in error in denying the exclusion of sick pay from gross income (Minn. St. 1965, § 290.08, subd. 5) when such exemption is not permitted in arriving at Federal adjusted gross income. It is also contended that the Tax Court erred in denying a deduction for medical expense payments (Minn. St. 1967, § 290.09, subd. 10) for which relator Wayne M. Wallace was compensated by insurance.
According to the…
2Cases cited20 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Holgate Bros. v. BashoreSupreme Court of Pennsylvania · 1938
- Anderson v. TiemannNebraska Supreme Court · 1967
- Lee v. DelmontSupreme Court of Minnesota · 1949
- State v. MosengSupreme Court of Minnesota · 1959
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3Cited by86 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Contested Cases of St. Otto's Home v. Minnesota Department of Human ServicesSupreme Court of Minnesota · 1989
- Premier Bank v. BECKER DEVELOPMENT, LLCSupreme Court of Minnesota · 2010
- Rohmiller v. HartSupreme Court of Minnesota · 2012
- Wegener v. Commissioner of RevenueSupreme Court of Minnesota · 1993
81 more not listed; retrieve them via the Exa API.