BALDWIN v. COMMISSIONER OF REVENUE

No. 51878.

309 N.W.2d 750 (1981)

Sidney R. BALDWIN, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied October 23, 1981.


Attorney(s) appearing for the Case

Sidney R. Baldwin, pro se.

Warren Spannaus, Atty. Gen., St. Paul, Paul Kempainen, Sp. Asst. Atty. Gen., for respondent.

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


OTIS, Justice.

Relator seeks review of a decision of the Tax Court rejecting his claim that his 1977 earnings are exempt from income taxation and affirming the order of the Commissioner of Revenue denying refund of $1,498.56 withheld by his employers and assessing an additional tax of $277. We agree that relator is not entitled to the claimed exemption and affirm.

From his employment as an electrician during the year 1977 relator derived a gross income of...

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