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Sargent v. Commissioner of Revenue

Supreme Court of Minnesota

July 5, 2018

Terrance W. Sargent, Relator,
v.
Commissioner of Revenue, Respondent.

         Tax Court Office of Appellate Courts

          Terrance W. Sargent, Janesville, Minnesota, pro se.

          Lori Swanson, Attorney General, Kristine K. Nogosek, Assistant Attorney General, Saint Paul, Minnesota, for respondent.

         SYLLABUS

         Relator's arguments that Minnesota's income tax violates the United States Constitution and the Minnesota Constitution are without merit.

         Affirmed.

         Considered and decided by the court without oral argument.

          OPINION

          LILLEHAUG, JUSTICE.

         The Minnesota Tax Court affirmed the Commissioner of Revenue's order that assessed relator Terrance W. Sargent's income tax liability for tax years 2010-2014. Sargent argues that he is not subject to Minnesota's income tax because it violates the United States Constitution and the Minnesota Constitution. Because Sargent's arguments are without merit, we affirm.

         FACTS

         Sargent failed to file Minnesota income tax returns or pay income tax for tax years 2010, 2011, 2012, 2013, and 2014. In 2016, the Commissioner issued an order assessing Sargent's income tax liability for those years. Sargent administratively appealed the assessment, arguing that Minnesota's income tax violates the United States Constitution and the Minnesota Constitution. The Commissioner affirmed the assessment.

         Sargent then appealed to the tax court, and the parties filed cross motions for summary judgment. The tax court granted the Commissioner's motion and denied Sargent's motion. Sargent v. Comm'r of Revenue, No. 9019-R, 2017 WL 6813394, at *1 (Minn. T.C. Dec. 15, 2017). This case is now before us on certiorari. See Minn. Stat. § 271.10, subd. 1 (2016) (providing for "review of any final order of the Tax Court . . . upon certiorari by the Supreme Court").

         ANALYSIS

         "We review the tax court's legal conclusions de novo." Gonzales v. Comm'r of Revenue, 706 N.W.2d 909, ...


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