Buck v. Utah State Tax Commission
Annotate this Case
The Supreme Court reversed the decision of the Tax Commission determining that John and Brooke Buck were domiciled in Utah for the 2012 tax year and therefore owed nearly $400,000 in back taxes and interest, holding that the court erred interpreting Utah Code 59-10-136 to effectively preclude the Bucks from being able to overcome the rebuttal presumption of domicile.
On appeal, the Bucks maintained that they were domiciled in Florida in 2012 and that the Commission's decision suffered several constitutional and interpretive deficiencies. The Supreme Court agreed, holding (1) the Tax Commission erred as a matter of law in interpreting section 136, and the plain language of the domicile provision supported the Bucks; and (2) the stipulated facts decisively demonstrated that the Bucks were not domiciled in Utah in 2012 for income tax purposes.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.