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COM'R OF REVENUE v. RICHARDSON

Nos. 50381-50383 and 49445.

302 N.W.2d 23 (1981)

The COMMISSIONER OF REVENUE, Respondent, v. John L. RICHARDSON et al., Relators, The COMMISSIONER OF REVENUE, Respondent, v. Nathan LIPSON et al., Relators, The COMMISSIONER OF REVENUE, Respondent, v. Kenneth M. ANDERSON et al., Relators, Conrad J. CARR et al., Relators, v. The COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

January 30, 1981.

Attorney(s) appearing for the Case

Kenneth M. Anderson and Craig L. Vollmar, Minneapolis, for Richardson et al. and Anderson et al.

Conrad J. Carr, Minneapolis, for Carr et al.

Nathan Lipson, Minneapolis, for Lipson et al.

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., and Richard Davis, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for The Commissioner of Revenue.

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

TODD, Justice.

These consolidated appeals challenge the validity of the limitation of a deduction for contributions to a self-employment retirement plan in the amount of $2,500 for the tax year 1974. Generally, Minnesota defines adjusted gross income to be federal adjusted gross income. Federal legislation in 1974 retroactively raised the amount of deductible contribution to $7,500. This change was not adopted by the Minnesota Legislature until 1975. The Tax Court...

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