Whetstone v. STATE, DEPT. OF REVENUE

This is an income tax case.

The dispositive issue on appeal is whether the taxpayers were domiciled in the State of Alabama for the tax period in question.

The trial court on stipulated facts found that the taxpayers were United States citizens during the years in question; they did not intend to reside abroad permanently, but rather through their actions intended to return to the United States upon completion of employment. The trial court found the taxpayers were domiciled in Alabama during the tax years in question, 1976 and 1977. From this order, the taxpayers appeal, and we affirm.

The…