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BILLION v. COMMISSIONER OF REVENUE

No. A11-2337.

827 N.W.2d 773 (2013)

John BILLION, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

March 20, 2013.

Attorney(s) appearing for the Case

Richard E. Billion , Clise, Billion & Cyr, Minneapolis, MN, and Michael M. Billion , Myers & Billion LLP, Sioux Falls, SD, for relators.

Lori Swanson , Attorney General, Kathryn M. Woodruff , Tamar N. Gronvall , Assistant Attorneys General, Saint Paul, MN, for respondent.

OPINION

STRAS, Justice.

On their 2007 Minnesota individual income tax return, relators John and Deborah Billion ("the Billions") claimed a $55,904 deduction for carryover losses incurred in 2005 by a Minnesota Subchapter S corporation in which John Billion is a shareholder. The Minnesota Commissioner of Revenue ("the Commissioner") disallowed the Billions' $55,904 deduction, resulting in an assessment of $3,736...

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