Lu Gauthier Reports On Important Massachusetts Domicile Case

Lu Gauthier of the Boston Tax Institute  has given me permission to reproduce his email blasts.  BTI is a great value for live tax continuing professional education.  If you decided to contact BTI because you read about it here, be sure to mention it to Lu. It won't get you a discount or me a commission, but it will show him that this blogging thing is a thing.

WILLIAM D. & CHRISTINE J. EVANS v. COMMISSIONER OF REVENUE Docket Nos. C298827 & C310439

         

In a very important Domicile case, the ATB held that Mr. and Mrs. Evans were not domiciled in Massachusetts. The ATB relied heavily on their testimony and other evidence that their decision to move to Florida was because of their desire to live in a setting optimal for Mrs. Evans' medical condition.     

This ruling was made based on all of the evidence. The Board found and ruled that the appellants were physically present in Massachusetts for 150 days in 2001; 166 days in 2002; 165 days in 2003; and 169 days in 2005 and were nonresidents.  While generally I do not recommend that a client spend that many days in Massachusetts, the burden of proving domicile will rest with the individual and clearly the Evans carried the day.   

Domicile is something I focus on a lot, so there is a good chance I will write something on this case for forbes.com.