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This raises an interesting Constitutional question. Does Minnesota acquire jurisdiction over a Virginia resident, just because she marries a Minnesotan? For all we know, she has never been in Minnesota.
Can Texas throw a New York doctor in jail, for prescribing medication for one of its residents?
Does Minnesota have "long arm" jurisdiction to assess income tax to a Virginia resident who has no Minnesota income?
Or can they just assess a higher tax on their Minnesota resident, because he married someone from another state? (I was already a college graduate before the US Supreme Court told Virginia that it couldn't ban interracial marriages.)
There may be some case law on this, but if these were my clients I would do some research and at least ask Minnesota, who do you guys think you are? (Nicely, of course. We all remember Derek Chauvin.)