Frandrup v. Commissioner of Revenue

Otis, Justice.

These are companion cases raising the same issues and governed by the same statute, Minn. St. 290.09, subd. 2(a) (1). They are here on review of decisions of the Tax Court reversing orders of the commissioner of revenue which disallowed deductions claimed for wages paid by the taxpayers, Arvie F. Frandrup and Evan J. Henry, to their wives, Dorothy Frandrup and Evelyn Henry, and which adjusted the returns of the wives to disallow the claimed wages. We affirm.

The Frandrups, husband and wife, are cash-basis, calendar-year taxpayers. During all of the times at issue herein, Arvie F.…