Manthey v. Commissioner of Revenue

OPINION

TOMUANOVICH, Justice.

On certiorari, Donald H. Manthey, relator, appeals the decision of the Minnesota Tax Court, asserting that his status as an Alaskan resident relieved him of liability for Minnesota resident income taxes from 1981 through 1985. Affirming the order assessing income tax, penalties, and interest assessed against relator, the Minnesota Tax Court found relator had remained a domiciliary of the State of Minnesota while in the State of Alaska and, therefore, was responsible for Minnesota income taxes accrued during his absence. We affirm.

In May of 1976, Donald H. Manthey…