Seeley v. Comr., No. 8093, 2010 Minn. Tax LEXIS 23 (Minn. Tax. Ct. Sept. 2, 2010)

(non-residents of Minnesota cannot offset Minnesota-based capital gain income (derived from sale of MN farmland) with loss carryover from sale of out-of-state (non-Minnesota) properties; carryover did not relate to property taxed in Minnesota; gambling losses disallowed). 

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