HARBAUGH v. COMMISSIONER OF REVENUE

No. A12-1342.

830 N.W.2d 881 (2013)

Kevin W. HARBAUGH, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

May 22, 2013.


Attorney(s) appearing for the Case

Matthew C. Rockne , Rachel Stein , Rockne Law Office, Zumbrota, MN, for relator.

Lori Swanson , Attorney General, Sara L. Bruggeman , Assistant Attorney General, Saint Paul, MN, for respondent.

Considered and decided by the court without oral argument.


OPINION

ANDERSON, PAUL H., Justice.

Kevin Harbaugh and his ex-wife both claimed their two children as dependents on their Minnesota individual income tax returns for the 2007, 2008, and 2009 tax years. The Minnesota Department of Revenue determined that only Harbaugh's ex-wife was entitled to claim the children as dependents and that Harbaugh had underpaid his Minnesota taxes when he improperly claimed the children as dependents. Harbaugh appealed the Department...

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