Legal Opinion
Hillstrom v. Commissioner of Revenue
Supreme Court of Minnesota
Decided July 7, 1978No. 47959PublishedCited by 3 opinions
1Opinion of the Court
YETKA, Justice.
Certiorari to the Tax Court to review its decision of June 17, 1977, affirming an order of the commissioner of revenue, who disallowed appellants’ deduction of out-of-state gambling winnings on the 1974 state tax return of appellant Donald A. Hill-strom. We affirm.
The facts were stipulated, and are set forth in the Tax Court’s opinion as follows:
“1. Appellants, Donald A. and Lynda Hillstrom, were at all times during the taxable year 1974 domiciled in the State of Minnesota with their place of residence being 2914 Dorman Avenue South, Minneapolis, Minnesota 55406.
“2. Donald A.…
2Cases cited20 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Dunn v. BlumsteinSupreme Court of the United States · 1972
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Edwards v. CaliforniaSupreme Court of the United States · 1941
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
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3Cited by3 opinions
- Luther v. Commissioner of RevenueSupreme Court of Minnesota · 1999
- Dilley v. Ketchikan Gateway BoroughAlaska Supreme Court · 1993
- Denniston v. Department of RevenueOregon Tax Court · 1978