HATCHER v. COMMISSIONER OF REVENUE

No. 47788.

266 N.W.2d 501 (1978)

John B. and Evelyn HATCHER, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 21, 1978.


Attorney(s) appearing for the Case

John B. Hatcher, pro se, for relators.

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

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


SCOTT, Justice.

This is a review by certiorari, upon the relation of John B. and Evelyn Hatcher, of a decision of the Minnesota Tax Court of Appeals disallowing their claim to rent credits for income tax purposes for the years 1971, 1972, and 1973. We reverse.

Since November 1959 relators have been the joint owners of a home located at 3104 Silver Lake Road, St. Anthony, Minnesota. Since 1968, Evelyn Hatcher has...

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