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WILLMUS FOR BENEFIT OF WILLMUS v. COM'N OF REV.

No. C9-84-586.

371 N.W.2d 210 (1985)

Thomas M. WILLMUS as Trustee of the Geraldine Willmus Trust for the Benefit of John WILLMUS, Rose M. Willmus, Mark T. Willmus, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 19, 1985.

Attorney(s) appearing for the Case

William R. Busch, St. Paul, for relator.

Hubert H. Humphrey, III, Atty. Gen., James W. Neher, Asst. Dept. of Rev., St. Paul, for respondent.

Heard, considered and decided by the court en banc.

OPINION

WAHL, Justice.

The taxpayer-relators in this case appeal by certiorari a decision of the Tax Court affirming orders by the Commissioner of Revenue assessing 1979 Minnesota minimum tax on their capital gain deductions, pursuant to Minn.Stat. § 290.091 (Supp. 1979). We affirm.

Minn.Stat. § 290.091 (Supp.1979), the provision governing liability for state minimum tax on capital gains deductions...

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