BICKNELL v. KANSAS DEPT. OF REVENUE

No. 120,935.

485 P.3d 679 (2021)

O. Gene BICKNELL and O. Gene Bicknell as Administrator of the Estate of Rita J. Bicknell, Appellees, v. KANSAS DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Kansas.

Opinion filed March 12, 2021.


Attorney(s) appearing for the Case

James D. Oliver , of Foulston Siefkin LLP, of Overland Park, Jeffery A. Jordan , of the same firm, of Wichita, and Jeremy L. Graber , of the same firm, of Topeka, for appellant.

Jay E. Heidrick and Miriam E. C. Bailey , of Polsinelli P.C., of Kansas City, Missouri, and R. Dan Boulware , pro hac vice, of the same firm, of St. Joseph, Missouri, for appellees.

Before Arnold-Burger, C.J., Green and Powell, JJ.


This is an appeal from a Board of Tax Appeals (BOTA) decision. The primary dispute in this appeal is whether Gene Bicknell was domiciled in Kansas for the tax years of 2005 and 2006. Gene contends that he was domiciled in Florida during this time. On the other hand, the Kansas Department of Revenue (KDOR) maintains that Gene was domiciled...

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