Kotsonaros v. State of Minnesota

LA PRADE, Chief Justice.

This is an appeal from an order of the superior court granting plaintiff-appellee, the State of Minnesota, a new trial. Parties will be referred to by their lower court designations.

The facts necessary to a decision of this case are as follows. The State of Minnesota commenced an action in the superior court of Pima County and in its complaint alleged that the defendant, Nick D. Kot-sonaros, a resident of that county, was indebted to the State of Minnesota for nonpayment of state income taxes. The defendant admitted residency and generally denied the other allegations…