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GOTLIEB v. COMMISSIONER OF TAXATION

No. 45795.

245 N.W.2d 244 (1976)

Jerome A. GOTLIEB, Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

August 20, 1976.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for relator.

Schway & Gotlieb, Jerome A. Gotlieb and Carl D. Schway, St. Paul, for respondent.

Considered and decided by the court en banc.

PETERSON, Justice.

In 1969, 1970, and 1971, the taxpayer, Jerome A. Gotlieb, paid a total of $2,241 to the Talmud Torah School of St. Paul and claimed these payments as credits against taxable net income under the authority of Minn.St. 290.21, subd. 3(b).1 The commissioner of taxation challenged these deductions,2 and the Tax Court decided they were allowable under the statute. We reverse.

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