Miller v. Commissioner of Taxation

Loring, Chief Justice.

Certiorari upon the relation of the state of Minnesota to review a decision of the board of tax appeals.

The commissioner of taxation for the state of Minnesota, in two separate orders, ordered additional income tax against the estate of Addison Miller in the sum of approximately $46,000 for two periods in 1942 and 1944. Respondent here, executor of the estate, appealed from both orders to the board of tax appeals. The two cases were consolidated for purposes of hearing by the tax board. The sole issue presented to the board was whether the domicile of Addison Miller was…