ROGOSHESKE, Justice.
The sole issue raised on this appeal by the taxpayer, Paul R. Harris, is the constitutionality of Minn.St. 290.01, subd. 20(a)(8), which denies a moving-expense deduction for Minnesota income tax purposes when a taxpayer moves from Minnesota to another state to pursue new employment. The Tax Court of Appeals upheld the constitutionality of this statute, and we affirm.
In June 1973, the taxpayer moved his residence...
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