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KNUDSEN v. TRANPSORT LEASING/CONTRACT, INC.

No. A03-282.

672 N.W.2d 221 (2003)

Gary A. KNUDSEN, Appellant, v. TRANSPORT LEASING/CONTRACT, INC., Respondent.

Court of Appeals of Minnesota.

December 9, 2003.

Attorney(s) appearing for the Case

Jon C. Saunders, Anderson, Larson, Hanson & Saunders, P.L.L.P., Willmar, MN, for appellant.

Peter G. Hill, Bale, Anderson, Polstein, Randall & Hill, Ltd., Minneapolis, MN, for respondent.

Considered and decided by WILLIS, Presiding Judge; TOUSSAINT, Chief Judge; and SHUMAKER, Judge.

OPINION

GORDON W. SHUMAKER, Judge.

Appellant leased truck drivers from respondent and deducted as business expenses on his personal income tax returns 100% of the per diem payments made to the drivers. Because the Internal Revenue Code allows only a 50% deduction for per diem payments, appellant incurred additional income tax liabilities. Appellant then claimed that respondent had agreed to indemnify him against tax losses relating to respondent's employees...

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