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PRATT v. STATE TAX COM'N

No. 22582.

920 P.2d 400 (1996)

128 Idaho 883

William D. PRATT and Joy Pratt, Plaintiffs-Appellants, v. STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Boise, May 1996 Term.

July 31, 1996.

Attorney(s) appearing for the Case

Philip E. Peterson, Lewiston, for appellants.

Alan G. Lance, Attorney General; Charles Zalesky, Deputy Attorney General, Boise, for respondent.

TROUT, Justice.

This personal income tax case requires us to examine the elements that must be satisfied to effect a change in domicile.

I.

BACKGROUND

The parties have stipulated to the following pertinent facts. From July of 1987 until sometime in 1991, the appellants, William and Joy Pratt, were domiciled in the state of Idaho. Mr. Pratt was employed by a bank in Boise, Idaho until May 3, 1991, when his employment was terminated. On that...

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