Bond v. Commissioner of Revenue

OPINION

ANDERSON, PAUL H., Justice.

Appellant Frederick 0. Bond attempted to avoid all income tax liability for the year 2000 under a claim that “FREDERICK OGAN BOND is a constructive trust created by the United States under the governing statutes whose progeny rests in the Social Security Act of 1935.” Based on this assertion, Bond filed a federal estates and trusts tax return and deducted all reported income for fiduciary fees, leaving a federal taxable income of $0.00. On his Minnesota income tax return, Bond reported $0.00 taxable income based on his federal return and claimed a refund of…