Legal Opinion
Harris v. Commissioner of Revenue
Supreme Court of Minnesota
Decided August 19, 1977No. 47117PublishedCited by 6 opinions
1Opinion of the Court
ROGOSHESKE, Justice.
The sole issue raised on this appeal by the taxpayer, Paul R. Harris, is the constitutionality of Minn.St. 290.01, subd. 20(a)(8), which denies a moving-expense deduction for Minnesota income tax purposes when a taxpayer moves from Minnesota to another state to pursue new employment. The Tax Court of Appeals upheld the constitutionality of this statute, and we affirm. 1
In June 1973, the taxpayer moved his residence from Rochester, Minnesota, to Marietta, Georgia, to pursue a new principal place of employment. In filing a joint Federal return for the 1973 taxable year, the…
2Cases cited12 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Taylor v. ContaWisconsin Supreme Court · 1982
- Golden v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
- Hillstrom v. Commissioner of RevenueSupreme Court of Minnesota · 1978
- Cambridge State Bank v. JamesSupreme Court of Minnesota · 1994
1 more not listed; retrieve them via the Exa API.