Commissioner of Revenue v. Stamp

WAHL, Justice.

Certiorari to the Tax Court to review a decision affirming an order of the commissioner of revenue which imposed additional income tax on Charles E. and Doris Stamp for the 1975 tax year. The sole issue on appeal is whether the Tax Court erred by concluding that taxpayers were Minnesota residents for income tax purposes during the relevant time period. We affirm.

Taxpayers had been Minnesota residents since 1943 when Charles Stamp accepted employment as a pilot for Northwest Orient Airlines assigned to the Minneapolis-St. Paul station but had planned for some time to move to…