State ex rel. Goldberg v. Hutson

Missouri Court of Appeals

State ex rel. Goldberg v. Hutson

655 S.W.2d 815, 1983 Mo. App. LEXIS 3380

CourtMissouri Court of Appeals

DecidedJuly 19, 1983

DocketNo. 46005

StatusPublished

Cited by1 cases

This text of 655 S.W.2d 815 (State ex rel. Goldberg v. Hutson) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State ex rel. Goldberg v. Hutson, 655 S.W.2d 815, 1983 Mo. App. LEXIS 3380 (Mo. Ct. App. 1983).

Pincite

Opinion

CRIST, Judge.

In an effort to collect allegedly delinquent state income taxes for the years 1975 and 1976, the Director of Revenue appeals from the trial court’s finding that taxpayers were residents of another state during the years in question.

At the hearing, the state produced substantial evidence respondents were Missouri residents in 1975 and 1976. Respondents likewise developed substantial evidence they were residents of Florida at that time. Included in respondents’ evidence was the fact they were physically present in Florida in 1975 and 1976 and they intended to remain there indefinitely. See State ex rel. King v. Walsh, 484 S.W.2d 641 (Mo. banc 1972).

The issue of residence or domicile is one of fact. Id. The trial court’s judgment is supported by substantial evidence and no error of law appears. An extended opinion would lack precedential value.

Judgment affirmed in accordance with Rule 84.16(b).

CRANDALL, P.J., and REINHARD, J., concur.

Free access — add to your briefcase to read the full text and ask questions with AI