Pennsylvania court found that a taxpayer failed to prove his nonresidency in the commonwealth as he could not make his case clear at examination. In Lust v. Commonwealth, the taxpayer argued that he was not a resident of Pennsylvania and filed a tax return accordingly for 2005. The court tried determine his nonresidency by asking the taxpayer documentary evidence on cross-examination. The taxpayer was evasive at the examination, declining to identify documents he filed, and failing to confirm information contained in the documents and to remember important facts. Therefore, the court held that the taxpayer failed to prove his nonresidency.

See Nonresidency Denied, Joseph Bright, et al, JDSupra.com.

Posted by Jin Keol Park, Associate Editor, Wealth Strategies Journal