Bremer v. Commissioner of Taxation

Matson, Justice.

Certiorari to review a decision of the Board of Tax Appeals adverse to the relator, the commissioner of taxation.

We are concerned with the question of whether, under M. S. A. 290.10(9), a taxpayer may take a deduction on his state income tax return for payments of additional Federal income taxes levied and paid on income for prior years, which income would likewise be subject to a levy of additional state income taxes but for the sole and only reason that such taxes for the years involved are barred by the state statute of limitations.

During 1943,1944, and 1945, and ever…