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BENJAMIN v. UTAH STATE TAX COM'N

No. 20090126.

250 P.3d 39 (2011)

2011 UT 14

Arthur BENJAMIN and Gail Benjamin (Deceased), Petitioners and Appellants, v. UTAH STATE TAX COMMISSION, Respondent and Appellee.

Supreme Court of Utah.

March 4, 2011.

Attorney(s) appearing for the Case

Roger O. Tew , Centerville, Michael C. Walch , Salt Lake City, for petitioner.

Mark L. Shurtleff , Att'y Gen., Timothy A. Bodily , Asst. Att'y Gen., Salt Lake City, for respondent.

Chief Justice DURHAM, opinion of the Court:

INTRODUCTION

¶ 1 Appellants, Arthur Benjamin and Gail Benjamin (deceased), have challenged the determination that they were resident individuals for Utah income tax purposes in 2003 and 2004 (the audit period). The Utah State Tax Commission (the Commission) found that the Benjamins were subject to Utah income tax under either test for resident individual laid out in Utah Code section 59-10-103(1)(q)(i). The...

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