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FINGERHUT v. COMMISSIONER OF REVENUE

No. 48271.

278 N.W.2d 528 (1979)

Manny FINGERHUT, et al., Appellants, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied May 22, 1979.

Attorney(s) appearing for the Case

Faegre & Benson and Erwin M. Goldstein and John K. Steffen, Minneapolis, for appellants.

Warren Spannaus, Atty. Gen., Thomas K. Overton, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

TODD, Justice.

Manny and Rose Fingerhut filed separate 1970 Minnesota income tax returns. They each properly reported their Minnesota gross taxable income which is defined to be Federal adjusted gross income. The Federal adjusted gross income was derived by including a deduction of 50 percent of net long-term capital gains. In 1974, the Fingerhuts filed a claim for refund, alleging that they were entitled to deduct under Minnesota statutes the remaining 50 percent...

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