OPINION
COYNE, Justice.
Certiorari on relation of the Commissioner of Revenue to review a decision of the Minnesota Tax Court determining that the income earned by taxpayers Francis Brun and Barbara Brun during the years from 1979 to 1988 is not subject to state taxation. We reverse and remand.
Francis and Barbara Brun, who are married, are enrolled members of the Red Lake Band of Chippewa Indians. Both were born on the Red Lake Reservation, have...
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