Houghton v. Nebraska Department of RevenueAnnotate this Case
The Supreme Court affirmed the judgment of the district court concluding that income taxpayers did not meet their burden of proof that they abandoned their domicile in Nebraska and acquired a domicile in the United Kingdom (U.K.), holding that competent evidence supported the district court's factual findings.
The Department of Revenue issued to Appellants a notice of proposed deficiency determination for individual income tax for tax years 2012 to 2014. Appellants requested a redetermination that no money was due, claiming that the U.K. was their domicile. The Tax Commissioner determined that Appellants failed to sustain their burden of proof. The district court affirmed. The Supreme Court affirmed, holding that the district court's ultimate decision to affirm the Tax Commissioner's order was not in error.