MAUER v. COMMISSIONER OF REVENUE

No. A12-0499.

829 N.W.2d 59 (2013)

Kenneth B. MAUER Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 17, 2013.


Attorney(s) appearing for the Case

Bradford S. Delapena , Saint Paul, MN, Constance Jean Paiement , Paiement Law Office, Stillwater, MN, for relator.

Lori Swanson , Attorney General, Mark B. Levinger , Tamar N. Gronvall , Assistant Attorneys General, Saint Paul, MN, for respondent.


OPINION

ANDERSON, PAUL H., Justice.

Kenneth B. Mauer, a Saint Paul, Minnesota native who at all times relevant to this case was employed by the National Basketball Association as a referee, did not file Minnesota income tax returns for the 2003 and 2004 tax years. Following an inquiry by the Minnesota Department of Revenue, Mauer filed a 2003 state tax return as a part-year Minnesota resident. The Department subsequently conducted a tax audit of Mauer, after...

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