Utah Justices Cast Doubt on Wyoming Man’s Tax Domicile Argument

Three justices of the Utah Supreme Court questioned whether a Wyoming man brought their state’s taxation of his income upon himself, at oral arguments Wednesday.

Terry Tischmak is challenging a Utah statute that imputes domicile on nonresidents if their spouses are resident students in an institution of higher learning there. He argued his estranged wife’s enrollment in a Utah community college doesn’t create sufficient nexus for the state to tax income he earned in 2013 and 2014 while living in Wyoming—where there’s no income tax.

Justice Paige Petersen asked Tischmak’s attorney if this wasn’t a problem of his own making ...