Legal Opinion
Billion v. Commissioner of Revenue
Supreme Court of Minnesota
Decided March 20, 2013No. A11-2337PublishedCited by 20 opinions
1Opinion of the Court
OPINION
STRAS, Justice.
On their 2007 Minnesota individual income tax return, relators John and Deborah Billion (“the Billions”) claimed a $55,904 deduction for carryover losses incurred in 2005 by a Minnesota Subchap-ter S corporation in which John Billion is a shareholder. The Minnesota Commis*775sioner of Revenue (“the Commissioner”) disallowed the Billions’ $55,904 deduction, resulting in an assessment of $3,786 in additional Minnesota income taxes for the 2007 tax year. The Billions appealed the Commissioner’s order to the Minnesota Tax Court, which upheld the assessment by granting the…
2Cases cited19 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Gitlitz v. CommissionerSupreme Court of the United States · 2001
- Premier Bank v. BECKER DEVELOPMENT, LLCSupreme Court of Minnesota · 2010
- Larson v. StateSupreme Court of Minnesota · 2010
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Axelberg v. Commissioner of Public SafetySupreme Court of Minnesota · 2014
- Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Ryan Contracting Company v. O'Neill & Murphy, LLPSupreme Court of Minnesota · 2016
- STRIB IV, LLC fka Richard T. Burke I, LLC, Relator v. County of HennepinSupreme Court of Minnesota · 2016
15 more not listed; retrieve them via the Exa API.