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BRADISON v. COMMISSIONER OF REVENUE

No. A12-0428.

825 N.W.2d 747 (2013)

Candy S. BRADISON, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

February 6, 2013.

Attorney(s) appearing for the Case

Candy S. Bradison, Lakewood, Washington, pro se.

Lori Swanson , Attorney General, Mark B. Levinger , Assistant Attorney General, St. Paul, Minnesota, for respondent.

Considered and decided by the court without oral argument.

OPINION

PAGE, Justice.

Relator Candy S. Bradison, as personal representative for the estate of her minor child, Katelyn S. Janson, appeals a Minnesota Tax Court order affirming the Commissioner of Revenue's denial of a refund of estate taxes paid by the estate in the amount of $41,000 and assessing tax, penalty, and interest in the amount of $75,800.90 for unpaid estate taxes. We affirm.

Katelyn Janson...

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