Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.

OPINION

LILLEHAUG, Justice.

In 200,7, respondents Curtis and. Stacy Marks filed Minnesota tax returns, claiming they were part-year residents of the state. Following an audit, the Commissioner of Revenue (the Commissioner) determined that the Markses were full-year residents and assessed additional income tax, penalties, and interest. The Markses appealed, arguing that the Commissioner improperly applied the definition of “resident” in Minn.Stat. § 290.01, subd. 7(b) (2014). The tax court granted summary judgment to the Markses. .Because we conclude that the tax court’s interpretation of the…