Pratt v. State Tax Commission

TROUT, Justice.

This personal income tax case requires us to examine the elements that must be satisfied to effect a change in domicile.

I

BACKGROUND

The parties have stipulated to the following pertinent facts. From July of 1987 until sometime in 1991, the appellants, William and Joy Pratt, were domiciled in the state of Idaho. Mr. Pratt was employed by a bank in Boise, Idaho until May 3, 1991, when his employment was terminated. On that date he received a termination check in the amount of $63,450.

The Pratts had intended to move to Clark-ston, Washington following Mr. Pratt’s re tirement. In…