Sanchez v. Commissioner of Revenue

OPINION

MEYER, Justice.

Relators, Gerónimo and Kathleen Sanchez, appeal from a Minnesota Tax Court decision finding they were domiciled in Minnesota during the entire 2004 tax year and, thus, responsible for Minnesota income tax during that period. We affirm.

The Sanchezes became Minnesota residents in October 1998 when the United States Army transferred Gerónimo Sanchez from his former station overseas. In November 1998, they purchased a home in Apple Valley, Minnesota. Before coming to Minnesota, the Sanchezes had no connection to Minnesota.

Gerónimo Sanchez retired in 2000, and the couple…