COMMISSIONER OF REVENUE v. HAYES

No. 48783.

275 N.W.2d 592 (1979)

COMMISSIONER OF REVENUE, Respondent, v. Lawrence J. HAYES, Individually, and as Surviving Husband of Marcella McGee Hayes, Deceased, Relator.

Supreme Court of Minnesota.

February 2, 1979.


Attorney(s) appearing for the Case

Lawrence J. Hayes and Barry A. Gersick, St. Paul, for relator.

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

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


BRUCE C. STONE, Justice.*

In this appeal from the decision of the Tax Court, taxpayer claims that he is entitled to deduct from his Minnesota gross income the amount of property taxes and interest paid on out-of-state real property held solely for investment. The Tax Court affirmed the order of the Commissioner of Revenue, which denied the taxpayer's claim for refund. We affirm.

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