Fatt v. Utah State Tax Commission

HOWE, Justice:

Petitioner Benny Fatt petitions this court for a writ of review of a Utah State Tax Commission decision assessing Utah income tax on the pay he received while serving in the United States Navy.

The parties stipulated to the following facts: Benny Fatt is a member of the Navajo Tribe and lives on the Navajo Reservation in Monument Valley, Utah. He was born and has lived his entire life on the reservation except for four years when he served in the United States Navy in Long Beach, California. He did not abandon his domicile on the reservation while serving in the Navy, and he…