Paulson v. Missouri Department of Revenue

Opinion: Craig Paulson filed a petition for judicial review pursuant to Section 621.189 RSMo. 1994 from the determination of the Administrative Hearing Commission that Appellant was a resident of Missouri during 1994 and from the Commission's determination that Appellant was therefore liable for state income tax for that year. The decision of the AHC is affirmed.FACTSCraig Paulson has served in the United States Air Force since 1985. From 1985 to 1990 Paulson was stationed at Whiteman Air Force Base in Missouri. During that period, Paulson and his wife, Janet Paulson, filed Missouri income taxes and reported to the military that Missouri was their home of record for United States income tax purposes.