LUTHER v. COMMISSIONER OF REVENUE

No. C0-98-406.

588 N.W.2d 502 (1999)

Adelyn L. LUTHER, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

February 4, 1999.


Attorney(s) appearing for the Case

David R. Brennan, Faegre & Benson LLP, Minneapolis, for relator.

Michael A. Hatch, Minnesota Attorney General, Ms. Michelle M. Owen, Assistant Attorney General, St. Paul, for respondent.

Considered and decided by the court en banc without oral argument.


OPINION

PAUL H. ANDERSON, J.

Relator Adelyn L. Luther appeals, by writ of certiorari, from the Minnesota Tax Court's decision affirming the Commissioner of Revenue's determination that Luther was a non-domiciliary resident for Minnesota income tax purposes and that, therefore, Minnesota could properly tax her worldwide income. The commissioner determined that, in 1990, Luther fit within Minnesota's definition of a nondomiciliary resident because she (1)...

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