Commissioner v. Fort

YETKA, Justice.

The Commissioner of Revenue appeals from a Minnesota Tax Court summary judgment order that respondent is not liable for the controlled substance tax and penalty assessed against her. We affirm the tax court.

In October 1989, the Hennepin County Sheriff’s Department executed a search warrant on the apartment where respondent and her husband, Richard Fort, lived. The search warrant and supporting affidavit identified respondent’s husband as the individual suspected of dealing and possessing controlled substances. During the search, officers found over 27 grams of cocaine in the…