BYERS v. COMMISSIONER OF REVENUE

No. A06-2450.

735 N.W.2d 671 (2007)

Ronald E. BYERS, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied July 31, 2007.


Attorney(s) appearing for the Case

Ronald E. Byers, Wayzata, MN, Pro Se.

Lori Swanson, Attorney General, Patrick Shrake, Assistant Attorney General, St. Paul, MN, for Respondent.

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


OPINION

MEYER, Justice.

Relator Ronald E. Byers appeals from the ruling of the Minnesota Tax Court that he is subject to tax liability for income received in 2000 and 2001. Byers argues that the tax court's decision was not supported by the evidence and that the tax court erred procedurally when it denied his motion to remove the presiding judge and denied his motion to have the chief judge reconsider his removal motion. We affirm.

Byers did not...

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