In Bond v. Commissioner of Revenue, 691 N.W.2d 831, (Minn. Feb. 10, 2005), the Court stated: For income tax purposes, Minnesota defines "net income" as federal taxable income...Minnesota tax assessments, however, are independent from federal tax assessments and may differ from federal assessments....Although Minnesota gross income is defined as federal adjusted income, the Commissioner may adjust a taxpayer's gross income based on the Commissioner's own independent investigation of the taxpayer....We have, therefore, rejected the argument that federal adjusted gross income was conclusive, observing that such an approach would nullify several state statutes which give the Commissioner of Revenue authority to examine tax returns and make assessments if deficiencies are found. Moreover, if federal gross income was controlling, state tax authorities would be powerless to correct the taxpayer's return if the federal adjusted gross income were the result of mistake or fraud. Id.