State v. Haglin

Magnet, Justice.

The state appeals from an order sustaining a demurrer to the following short complaint:

“That defendant heretofore filed with the Commissioner of Taxation of the State of Minnesota a return of his income for the year 1936; that no claim is made by the State of Minnesota for the tax, if any, shown due upon the face of said return; that after said return was filed and on or about November 1st, 1938, the Commissioner of Taxation, after duly auditing said return of the taxpayer, found and determined that the taxpayer was indebted to the State of Minnesota for an additional income…