Ness v. Commissioner of Taxation

YETKA, Justice.

Certiorari to the Tax Court of Appeals on petition by the commissioner of taxation pursuant to Rule 115, Rules of Civil Appellate Procedure. Relator seeks review of the tax court decision affording respondents certain deductions from their Minnesota gross income for the years 1964 through 1970. We reverse.

For all the years in question, respondents were Minnesota residents who timely filed joint, cash-basis returns allocating all their income and deductions to Minnesota. Only the income and deductions of respondent Berth C. Ness are disputed.

Mr. Ness owned and operated the Ness…