Lassche v. Utah State Tax Commission

OPINION

DAVIS, Judge:

Petitioners Jack and Bonnie Lassche seek review of a decision by the Utah State Tax Commission (Commission) determining that they owed additional state income taxes for 1986 through 1988, and 1990. We affirm.

FACTS

In 1986, 1987 and 1988, Petitioners filed joint resident income tax returns in Utah that included Jack’s income from his job in Wyoming. Bonnie later filed amended returns for those three years, claiming that Jack’s income should not have been included because he was a resident of Wyoming, not Utah. She received a refund from Utah based on the amended returns. In…