tag:blogger.com,1999:blog-6076410157295777967.post6822328443004163267..comments2009-08-30T20:15:21.663-04:00Brian Strahle, Multistate Tax Consultanthttp://www.blogger.com/profile/13256287319043613103noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-6076410157295777967.post-23493400147485666262009-08-30T20:15:21.663-04:002009-08-30T20:15:21.663-04:00LJ,<br /><br />Thanks for the comment. I just noticed that the link to the case no longer works. Therefore, I have provided the case name and number at the top of the blog post. <br /><br />The tax year involved was 2004.<br /><br />I agree that a taxpayer must have a domicile; however, I don&#39;t agree that the taxpayers had a domicile in Minnesota for the entire year (2004).<br /><br />The case states the taxpayers retained a mailing address from My Home Address, Inc., a company in South Dakota. The taxpayers used the mailing address to register to vote. I am not sure how or why this was accepted.Brian Strahle, EA, MSThttp://www.blogger.com/profile/13256287319043613103noreply@blogger.comtag:blogger.com,1999:blog-6076410157295777967.post-28501459163688573252009-08-30T19:07:27.732-04:002009-08-30T19:07:27.732-04:00I could not locate this case as (1) the link your provided did not work and (2) you did not provide the case name (at least I did not see it. It would also have been useful to know what tax years were involved.<br /><br />Regardless, I have to agree with the Court&#39;s logic. A taxpayer must have a domicile. Whenever I advise anyone on this point, I always tell them to rent a home for a few months. Heck it can be a studio. <br /><br />One thing bothers me. How could they register to vote without a street address. I have yet to know of a Registrar of Voters who will allow someone to register with only a PO Box. He/she needs a &quot;local&quot; address so it can be determined what state legislator district, local election district you reside in.<br /><br />LJ Kutten<br />www.softtax.comLJ Kuttenhttp://www.softtax.comnoreply@blogger.com