Bicknell v. Kansas Department of Revenue

Supreme Court of Kansas - May 20, 2022 - P.3d - 2022 WL 1593903

Taxpayers petitioned for review after Board of Tax Appeals, on remand from Court of Appeals’ vacatur of Court of Tax Appeals’ affirmation of Department of Revenue’s determination that taxpayer was Kansas resident, determined taxpayer was Kansas resident.

The District Court determined taxpayer was domiciled in Florida, and the Court of Appeals reversed and remanded. Taxpayers filed petition for review and Department filed conditional cross-petition for review, both of which were granted.

The Supreme Court held that:

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