Michael and Jean Antonello v. Commissioner of Revenue, Relator.

OPINION

HUDSON, Justice.

• This case comes to us after the Minnesota Tax Court granted Michael and Jean Antonello’s motion for partial summary judgment, which reversed the Commissioner of Revenue’s order disallowing certain charitable-contribution deductions claimed on an income tax return. In doing so, the tax court excluded evidence offered by relator Commissioner of Revenue regarding a computational error made in calculating the Antonellos’ tax liability. The Commissioner now seeks review of the tax court’s decision to grant the Anto-nellos’ summary judgment motion without also correcting…