COMMISSIONER OF REVENUE v. STAMP

No. 50689.

296 N.W.2d 867 (1980)

The COMMISSIONER OF REVENUE, Respondent, v. Charles E. and Doris STAMP, Relators.

Supreme Court of Minnesota.

August 29, 1980.


Attorney(s) appearing for the Case

Best & Flannagan, Minneapolis, for relators.

Warren Spannaus, Atty. Gen., St. Paul, for respondent.

Considered and decided by the court en banc without oral argument.


WAHL, Justice.

Certiorari to the Tax Court to review a decision affirming an order of the commissioner of revenue which imposed additional income tax on Charles E. and Doris Stamp for the 1975 tax year. The sole issue on appeal is whether the Tax Court erred by concluding that taxpayers were Minnesota residents for income tax purposes during the relevant time period. We affirm.

Taxpayers had been Minnesota residents since 1943 when Charles Stamp accepted employment...

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