FRIEDELL v. COMMISSIONER OF TAXATION

Nos. 47927, 47930.

270 N.W.2d 763 (1978)

Gerald and Sally FRIEDELL, et al., Relators, v. COMMISSIONER OF TAXATION, Respondent. COMMISSIONER OF TAXATION, Respondent, v. Robert L. and Joyce A. HENRETTA, Relators.

Supreme Court of Minnesota.

August 4, 1978.


Attorney(s) appearing for the Case

Friedell, McGinty, Solomon, Marker, Watson & Shinofield, Minneapolis, for relators.

Henretta & Enstad and Thomas C. D'Aquila, Minneapolis, for relators.

Warren Spannaus, Atty. Gen., Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before PETERSON, KELLY, and WAHL, JJ., and considered and decided by the court en banc.


PER CURIAM.

This is a review on writ of certiorari to the Tax Court which had affirmed orders of the Commissioner of Taxation (now Commissioner of Revenue) disallowing certain deductions claimed by relators in calculating their 1972 Minnesota income tax liabilities. We affirm.

The facts are not in issue. For the 1972 taxable year relators, all residents and domiciliaries of the State of Minnesota, were general partners1 in a Minnesota...

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