C.I.R. v. FORT

No. C4-91-546.

479 N.W.2d 43 (1992)

COMMISSIONER OF REVENUE, Relator, v. Elena FORT, Respondent.

Supreme Court of Minnesota.

January 3, 1992.


Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Kurt J. Erickson, Sp. Asst. Atty. Gen., Tax Litigation Div., for appellant.

Ann Iijima, William Mitchell College of Law, St. Paul, for respondent.

Heard, considered and decided by the court en banc.


YETKA, Justice.

The Commissioner of Revenue appeals from a Minnesota Tax Court summary judgment order that respondent is not liable for the controlled substance tax and penalty assessed against her. We affirm the tax court.

In October 1989, the Hennepin County Sheriff's Department executed a search warrant on the apartment where respondent and her husband, Richard Fort, lived. The search warrant and supporting affidavit identified respondent's husband as the...

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