Sandberg v. Commissioner of Revenue

YETKA, Justice.

Relator, John R. Sandberg, appeals from a decision of the Minnesota Tax Court finding him a domiciliary of the State of Minnesota during 1979-81 and, thus, responsible for Minnesota income tax for this period. We affirm the tax court.

In December 1983, the state commissioner of revenue reviewed the 1979, 1980, and 1981 non-resident tax returns of relator John R. Sandberg. Determining that during the 3-year period Sandberg had been domiciled in Minnesota, the commissioner issued orders assessing back-taxes for each of the 3 years. 1 Sandberg has business interests and investments…