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WALLACE v. COMMISSIONER OF TAXATION

No. 42321.

184 N.W.2d 588 (1971)

Wayne M. WALLACE, et al., Relators, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 24, 1971.

Attorney(s) appearing for the Case

Wayne M. Wallace and Jean E. Wallace, pro se.

Douglas M. Head, Atty. Gen., Paul B. Saltzman, Spec. Asst. Atty. Gen., St. Paul, for respondent.

Heard before KNUTSON, C. J., and NELSON, MURPHY, ROGOSHESKE, and FRANK T. GALLAGHER, JJ.

OPINION

MURPHY, Justice.

Certiorari to review a decision of the Tax Court denying taxpayers certain allowances claimed in their 1966 joint state income tax return. Relators contend that the Tax Court was in error in denying the exclusion of sick pay from gross income (Minn.St.1965, § 290.08, subd. 5) when such exemption is not permitted in arriving at Federal adjusted gross income. It is also contended that the Tax Court erred in denying a deduction...

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