Okay I found the case info. You can download it
HERE
Or direct download
HERE
" E.
Recent Developments
1.
Sanchez v. Commissioner of Revenue, 770 N.W.2d 523 (Minn. 2009)
a) Facts: In May 2004, Geronimo and Kathleen Sanchez obtained a South Dakota mailing address. They obtained the address through a company called ?My Home Address, Inc.? Through that address, they were able to register their vehicles in South Dakota, obtained driver?s licenses in South Dakota, opened accounts and credit cards in South Dakota, and registered to vote in South Dakota.
They also informed their insurance companies of their South Dakota address. On June 18, 2004, Mr. and Mrs. Sanchez sold their Minnesota home. In 2004, Mr. and Mrs. Sanchez spent 10 days in South Dakota, but none after they sold their Minnesota home.
Mr. and Mrs. Sanchez left Minnesota as soon as they sold their house and have not resided in the state since. Instead, they traveled throughout the United States in their motor home.
b) Held: The taxpayers failed to change their residence from Minnesota to South Dakota.
c) Court?s Reasoning: In affirming the Minnesota Tax Court, the Minnesota Supreme Court found no intent on the part of the Sanchezes to change their domicile before they sold their Minnesota house. The court reiterated the standard that to establish or change one?s domicile, the taxpayer needs to have both bodily presence in the new state and the intent to make that new state his or her home. With regards to the Sanchezes, the court stated: ?We need not decide whether presence and intent must be simultaneous under every possible scenario. Suffice it to say that on this record, there is ample support for the tax court's conclusion that the Sanchezes had no physical presence in the State of South Dakota that was sufficient to demonstrate that they intended to make their home there and integrate their lives into the community.?
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