Taxpayers challenge Minnesota residency rules at their own peril - Minneapolis Star Tribune
A wealthy Twin Cities couple has scored an uncommon tax court victory that has Revenue, not accustomed to defeat, mulling an appeal to the Supreme Court. The residency win for Curtis and Stacy Marks comes amid heightened public attention to Minnesota’s long-running residency questions, stirred up by two Supreme Court opinions last year in which NBA referee Ken Mauer and businessman William D.... She disagreed with how Revenue Commissioner Myron Frans applied the 183-day rule, which lassoes people like this: You may claim residency somewhere else, but if you spend 183 days or more in Minnesota in a given year and keep an abode here, you... (An abode means a residence with a kitchen and a bathroom. Curtis Marks, 54, cofounded Verifications Inc. , a Twin Cities background checking and drug testing business that was acquired last year. Gersick said Curtis Marks now lives in Excelsior and is focused on having a trial to determine when their residency started. But the court decided his connection with Minnesota during the 2002 through 2006 tax years was stronger than his connection with Nevada. It agreed that the “locus” of his life was still in Minnesota. Larson owned more property in Minnesota than in Nevada, spent more time in Minnesota than Nevada, registered more vehicles in Minnesota and kept bank accounts and mail delivery in Minnesota, the Supreme Court noted. Source: www.startribune.com
