WEBEX
S-20-0176 Thomas & Pamela Houghton (Appellants) v. Nebraska State Department of Revenue
Lancaster County District Court, Hon. Andrew R. Jacobsen
Attorneys: David S. Houghton (Houghton Bradford Whitted PC, LLO, for Appellants)
L. Jay Bartel (Office of the Attorney General, for Appellee)
Civil: Change of domicile of taxpayers to a foreign country
Proceedings below: Tax Commissioner denied Appellants’ protest of the Nebraska Department of Revenue’s deficiency determinations for individual income for the tax years 2012-2014. The district court affirmed the Tax Commissioner’s order, finding that the Appellants’ domicile remained in Nebraska because they failed to prove that they were domiciled in the United Kingdom during the relevant tax years.
Issues on Appeal: Whether the trial court erred in 1) determining that the Appellants’ domicile remained in Nebraska because they failed to prove that they were domiciled in the United Kingdom during the relevant tax years and 2) affirming the Tax Commissioner’s order.