Schonwetter v. Commissioner of Revenue

AMDAHL, Chief Justice.

Taxpayers Seymour B. and Janice Schon-wetter seek reversal of a decision of the Tax Court that that portion of their distributable shares of income from two Weight Watchers corporations allocable to out-of-state operations of those corporations is taxable in Minnesota as income from a business consisting principally of the performance of personal or professional services. The sole issue on appeal is whether the Tax Court erred in applying Minn.Stat. § 290.-17(1) (1976). We agree with taxpayers that our prior cases interpreting the statute compel reversal on these facts.

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