Kocher v. Department of Revenue

OPINION

WINTHROP, Judge.

¶ 1 This appeal arises out of the tax court’s judgment that Joel J. and AnnMarie Kocher (“Taxpayers”) were Arizona residents throughout the 1995 tax year. We affirm.

FACTS AND PROCEDURAL BACKGROUND

¶2 Joel Kocher served as Vice President of Sales for Dell Computer Corporation in Austin, Texas from 1987 until September 1994. He terminated his employment in October 1994 in accordance with a detailed written severance agreement. Joel agreed not to compete against Dell in any similar desk-top computer business until October 31, 1996. In exchange, Dell granted Joel an…