Comptroller of the Treasury, Income Tax Division v. Haskin

COUCH, Judge.

Each of the cases before us today involves a common issue; therefore, we address them together. The question presented in each is whether a Maryland domiciliary who accepts employment in a foreign country and moves there for an indefinite time, but later returns to Maryland, continues to maintain a Maryland domicile, and is therefore subject to state income taxes for the period of his absence. More simply, the appellant presents us with the question of whether a special test of domicile is appropriate in this situation, or whether the existing test of domicile can be applied…