Benjamin v. Utah State Tax Commission

Chief Justice DURHAM,

opinion of the Court:

INTRODUCTION

T1 Appellants, Arthur Benjamin and Gail Benjamin (deceased), have challenged the determination that they were resident individuals for Utah income tax purposes in 2008 and 2004 (the audit period). The Utah State Tax Commission (the Commission) found that the Benjamins were subject to Utah income tax under either test for resident individual laid out in Utah Code section 59-10-108(1)(qg)@). The Commission also upheld a 10 percent negligence penalty on the unpaid taxes pursuant to Utah Code section 59-1-401(7)(a)().

12 The Benjamins have now…