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Back up the truck: Nebraska Supreme Court finds couple didn’t change their domicile to Florida


The Nebraska Supreme Court upheld a lower court decision that a couple, partial owners of large trucking company, failed to prove that they changed their domicile from Nebraska to Florida for income tax purposes from 2010 to 2014. The taxpayers argued that they had changed their domicile to Florida, asserting that they had acquired a home in Florida, registered to vote in Florida, registered cars in Florida, obtained Florida driver’s licenses, joined a church and country club in Florida, maintained bank accounts in Florida, formed business relationships in Florida, had an attorney in Florida, changed their will to reference Florida law, and updated their passports to reflect their Florida address.

The Court, however, noted that the couple still spent a significant amount of time in Nebraska—more than half of the year counting partial days.  They also maintained a Nebraska residence, and investment and recreational properties in Nebraska. Additionally, they had two daughters who resided in Nebraska, a golf membership to a Nebraska club, and a jet ski, a boat, and a boat trailer registered in Nebraska. The couple had also made more political contributions to Nebraska entities or candidates than those in Florida, and served as board members or trustees for several Nebraska organizations.

Ultimately, the Supreme Court held that the lower court’s decision that the couple failed to prove they changed their domicile from Nebraska to Florida was supported by competent evidence, and was neither arbitrary, capricious, nor unreasonable.

The decision is available here.


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