"Lynn Guini" <Lynn[at]nospan.com> wrote:
- quote -

I'd be astonished, actually. Maybe you are aware of some
Colorado case law that I haven't seen. If so, I'd sure like
to have a citation.

Katie in San Diego

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"Katie Jaques" <katiej_1958[at]yahoo.com> wrote:
- quote -

I wouldn't be a bit surprised if a Colorado court held that
they DID change their domicile to Colorado.

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"A. G. Kalman" <glendale202-mtm[at]yahoo.com> wrote:

- quote -

Thanks for posting that, Alan.

No surprise in the result, of course. The taxpayers'
argument seems to have been that once they had decided to
move to Colorado, their domicile changed from California to
Colorado, and from that date on their presence in California
was for a temporary purpose. As the court pointed out, they
had not met the requirements for a change of domicile:
moving away from the previous home, moving to a new
location, and intending to remain in the new location
permanently. They had not made the move; they just intended
to make it at some time in the future.

I don't recognize their attorney's name and wonder how much
experience he had in dealing with residence issues.

The court's discussion of domicile (intent being
demonstrated by action) is interesting in light of some of
the discussions that I have had here over the years with
Andy Grossman. I wonder if he is looking in here these
days, and what he would think of the court's approach.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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"A. G. Kalman" <glendale202-mtm[at]yahoo.com> wrote:

- quote -

Another observation: I don't believe there is a court in any
state that would find that these taxpayers had changed their
domicile, based on these facts. It's not just a California
issue.

Katie in San Diego

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The following case was recently decided by the CA Courts of
Appeal for the 2nd District (Los Angeles & Ventura). I'm posting
it here because it provides guidance on the definition of terms
such as domicile and residence and also goes into facts and
circumstances. The decision itself (against the t/p who claimed
he had moved to Colorado) was a slam dunk for the State.

Homer E. Noble vs. CA Franchise Tax Board:
http://www.courtinfo.ca.gov/opinions...ts/B167881.PDF or
http://www.courtinfo.ca.gov/opinions...ts/B167881.DOC

--

Alan
http://taxtopics.net

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