In Antonello v. Comm'r of Revenue, No. 8474-R, 2014 WL 6341804 (Minn. T.C. Nov. 13, 2014), the taxpayers appealed from an order assessing $15,993 in additional income tax resulting from the Commissioner's disallowance of a charitable deduction. The Commissioner filed a motion for partial summary judgment, asking the court to modify his order to correct an apparent "miscalculation" of the taxpayers' liability and then affirm the order as modified. The Commissioner asserted that this court could make the requested modification because we are "authorized to determine the correct amount of tax and interest owed by Appellant . . . based on the evidence presented by the parties."