O'Rourke v. Utah State Tax Commission

HALL, Chief Justice:

Petitioners James and Beverly O’Rourke seek review of a final order of the Utah State Tax Commission (“the Commission”) which determined that the O’Rourkes were domiciled in Utah from 1983 to 1988 and, therefore, were obligated to pay Utah state income tax during this period.

The facts are not in dispute. From 1983 to 1988, James O’Rourke was employed as a pilot for Eastern Airlines and Beverly O’Rourke was not employed. Prior to August 1982, the O’Rourkes lived in Miami, Florida, but they viewed Miami as an unsuitable place to rear children. Consequently, in 1981 they…