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TARUTIS v. COMMISSIONER OF REVENUE

No. C1-86-196.

393 N.W.2d 667 (1986)

Whitney E. TARUTIS and Eva G. Tarutis, Respondents, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

October 3, 1986.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Amy Eisenstadt, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for realtor.

Whitney E. Tarutis, Bemidji, pro se.

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

SIMONETT, Justice.

In a taxpayers' appeal to the Minnesota Tax Court from the Commissioner of Revenue's reassessment of the taxpayers' income taxes, we hold it was error for the tax court to strike the commissioner's affirmative defense of collateral estoppel.

By orders issued August 30, 1984, the Commissioner of Revenue assessed additional state income taxes for 1976 and 1977 against respondent taxpayers, Whitney E. Tarutis and Eva G. Tarutis, his wife. The...

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