The Minnesota revenue commissioner must present his argument that a man claiming North Dakota residency owes Minnesota income tax at trial, according to a state tax court order posted Thursday.
The Minnesota Tax Court affirmed Jeffrey and Corine Schmandt’s opposition to the commissioner’s motion for summary judgment because Jeffrey’s intent to establish North Dakota domicile is a question for the court to resolve at trial.
“While the Commissioner makes compelling arguments, we do not agree that a reasonable person could not draw the conclusion that Mr. Schmandt intended to domicile in North Dakota,” Judge Beverly J. Luther Quast said.
The ...