Gonzales v. Commissioner of Revenue

OPINION

MEYER, Justice.

This case arises out of a decision by the Minnesota Tax Court affirming a May 5, 2004, order by respondent Minnesota Commissioner of Revenue (Commissioner) assessing $13,985.75 in income tax, interest, and penalties for tax years 1996 through 2002 against relator Juan P. Gonzales. The tax court determined that Gonzales’s wages for the years in question constituted income for purposes of Minnesota income tax and that Minnesota’s imposition of an income tax on those wages did not violate Gonzales’s constitutional rights. We affirm.

Gonzales resided in Minnesota from 1996…