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F-D OIL v. COMMISSIONER OF REVENUE

No. C1-96-1589.

560 N.W.2d 701 (1997)

F-D OIL COMPANY, INC., et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

March 27, 1997.

Attorney(s) appearing for the Case

Mark A. Pridgeon, Edina, for Relators.

Hubert H. Humphrey, III, Minnesota State Attorney General, Thomas K. Overton, Assistant Attorney General, Tax Litigation Division, St Paul, for Respondent.

Considered and decided by the court en banc without oral argument.

OPINION

BLATZ, Justice.

Relators appeal a tax court judgment affirming orders of the Commissioner of Revenue assessing additional income taxes and statutory fraud penalties against relators. The Minnesota Tax Court held that relators had the burden of proof regarding whether a fraud penalty should be assessed pursuant to Minn.Stat. § 289A.60, subd. 6 (1996) and held that the commissioner properly assessed...

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