Larson v. Comm'r of Revenue
Annotate this CaseFrom 1999-2006, Relator filed his Minnesota individual income tax return as a nonresident. After the Commissioner of Revenue conducted two audits of Relator's individual income tax returns spanning the 2002-2006 tax years, the Commissioner determined that Relator was a resident of Minnesota during the tax years. Relator appealed, arguing that he became a resident of Nevada in 1998, and therefore, the Commissioner erred in requiring him to pay taxes as a Minnesota resident during the relevant tax years. The tax court affirmed, concluding that Relator was a Minnesota domiciliary during the tax years and, therefore, was a resident of Minnesota for income tax purposes. The Supreme Court affirmed, holding that the tax court did not err in its application of the law, and the record supported the tax court's determination.
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