Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Commissioner of Revenue, Respondent

── Angeline R. Brozovich and Frank V. Brozovich, Relators, vs. Commissioner of Revenue, Respondent ── Court: Supreme Court of Minnesota Date: March 05, 2025 Category: General Decision: Considered and decided by the court without oral argument 1. The tax court has jurisdiction to decide cases arising under Minnesota tax law that incorporate federal tax law. 2. The tax court did not err when it determined that the taxpayer was not a real estate professional. 3. The tax court did not err when it exercised its discretion and found some of relators’ claimed deductions unsupported by the evidence offered. Affirmed. Considered and decided by the court without oral argument.