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MANDEL v. COM'R OF REVENUE

A16-0725.

888 N.W.2d 144 (2016)

Jennifer L. MANDEL and Eric P. Mandel, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Filed: December 14, 2016.

Attorney(s) appearing for the Case

Mark A. Pridgeon , David L. Zoss , Edina, Minnesota, for relators.

Lori Swanson , Attorney General, Michael Goodwin , Assistant Attorney General, Saint Paul, Minnesota, for respondent.

Considered and decided by the court without oral argument.

OPINION

This case comes to us after the tax court upheld the Commissioner of Revenue's partial disallowance of a casualty-loss deduction. Relators Jennifer and Eric Mandel argue that the tax court erred in holding that the post-casualty-loss appraisal they relied on to support their casualty-loss deduction was not...

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