SPRATT v. HATFIELD

No. 39,117.

267 Minn. 535 (1964)

127 N.W. (2d) 545

DR. CHARLES N. SPRATT AND ANOTHER v. ROLLAND F. HATFIELD, COMMISSIONER OF TAXATION.

Supreme Court of Minnesota.

April 3, 1964.


Attorney(s) appearing for the Case

Joseph Shefner, for appellants.

Walter F. Mondale, Attorney General, and Jerome J. Sicora, Special Assistant Attorney General, for respondent.


FRANK T. GALLAGHER, C.

Appeal from a summary judgment entered in the district court for defendant.

This action was brought by two Minnesota residents, referred to herein as the taxpayers, against the commissioner of taxation to recover an additional income tax assessment of $548.66 for the year 1956, pursuant to Minn. St. 1953, § 290.50, subd. 2. The taxpayers paid the assessment on August 25, 1960, and filed...

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