Commissioner of Revenue, Relator v. Dahmes Stainless, Inc.

OPINION

ANDERSON, Justice.

Relator Commissioner of Revenue challenges the tax court’s award of attorney fees to respondent Dahmes Stainless, Inc. (Dahmes) under the Minnesota Equal Access to Justice Act (MEAJA). Minn.Stat. §§ 15.471-.474 (2014). The two issues presented are whether Dahmes’s MEAJA application for attorney fees was timely filed under Minn.Stat. § 15.472(b) and whether the tax court abused its discretion by awarding attorney fees to Dahmes based on its determination that the Commissioner’s position was not “substantially justified” -under Minn.Stat. § 15.472(a). We affirm the tax…