By Alla Raykin andf Eric Coffill

The Minnesota Supreme Court upheld the Minnesota Tax Court’s award of attorney’s fees to a taxpayer that had challenged the Minnesota Commissioner of Revenue’s assessment of sales and use tax. The Minnesota Supreme Court affirmed the Tax Court decision, because it reasonably concluded that the Commissioner’s additional use tax assessment was not “substantially justified.” The Minnesota Supreme Court also held that the taxpayer’s request for attorney’s fees was timely filed, because the 30-day statute of limitations did not begin to run until the stay of entry of judgment expired to make the Tax Court’s decision final. Commissioner of Revenue v. Dahmes Stainless, Inc.,  No. A15-1920 (Minn. Sup. Ct. Aug. 31, 2016).