Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Commissioner of Revenue, Respondent
Supreme Court of Minnesota
1. The tax court has jurisdiction to decide cases arising under Minnesota tax law that incorporate federal tax law. 2. The tax court did not err when it determined that the taxpayer was not a real estate professional. 3. The tax court did not err when it exercised its discretion and found some of relators’ claimed deductions unsupported by the evidence offered. Affirmed. Considered and decided by the court without oral argument.
1Opinion of the Court
STATE OF MINNESOTA IN SUPREME COURT A24-0547 Tax Court McKeig, J. Took no part, Procaccini, J. Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Filed: March 5, 2025 Office of Appellate Courts Commissioner of Revenue, Respondent. ________________________ Angeline R. Brozovich and Frank V. Brozovich, Rochester, Minnesota, pro se. Keith Ellison, Attorney General, Joseph Weiner, Assistant Attorney General, Saint Paul, Minnesota, for respondent. ________________________ SYLLABUS 1. The tax court has jurisdiction to decide cases arising under Minnesota tax law that incorporate federal…
2Cases cited16 opinions
- Midway Center Associates v. Midway Center, Inc.Supreme Court of Minnesota · 1975
- State v. YangSupreme Court of Minnesota · 2009
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- State v. WilliamsSupreme Court of Minnesota · 2011
- Billion v. Commissioner of RevenueSupreme Court of Minnesota · 2013
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