Mlady v. Director of Revenue

Joseph and Donna Mlady appeal the decision of the Administrative Hearing Commission (AHC) concluding that the Mladys were Missouri residents in 1996 for purposes of Missouri income tax. The decision of the AHC is affirmed.

The facts in this case are undisputed. Joseph Mlady is a construction engineer who is assigned to various job sites around the world. Donna Mlady is a homemaker. The Mladys lived with their children in Missouri briefly in 1984. They built a home in St. Charles, Missouri, and moved their family into the house in April 1988. They chose that area because Mrs. Mlady is from…