Weed v. Commissioner of Revenue

OPINION

KEITH, Chief Justice.

At issue in this appeal is whether a check received by a taxpayer in 1991 and thereafter retained but not cashed by the taxpayer is includable in the taxpayer’s 1991 Minnesota taxable income. The tax court concluded that the taxpayer constructively received the income in 1991 and it was therefore properly taxable in that year. We affirm.

I

In 1991, Relator, Michael A. Weed, left his employment at IBM in Rochester, Minnesota, where he had been employed as an engineer since 1979. Weed claims that he was unlawfully discharged from IBM, and subsequently filed suit in…