Nelson v. Minnesota Income Tax Division

The State of Minnesota, through its attorney general, brought suit in the district court of Fremont County, Wyoming, to collect a state income tax from Charles W. Nelson, on income earned by Nelson when he resided in Minnesota, which was prior to Nelson’s moving to Wyoming.

There can be no. dispute from the facts presented and admitted that the tax in question became due and owing to Minnesota as and when the income was earned by Nelson in Minnesota. Neither can it be denied that Minnesota law authorizes the attorney general of that state to sue for the tax in another state, in such a suit as…