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

Summary

The court affirmed the Minnesota Tax Court’s decision sustaining an income-tax assessment against the Brozoviches. It held that the tax court had jurisdiction to apply federal passive-activity rules incorporated into Minnesota tax law, and it upheld the finding that Angeline did not satisfy the 750-hour requirement for real-estate-professional status. The court also upheld the denial of deductions that were unsupported by adequate evidence or attributable to personal or passive use.