Bicknell v. Kansas Dept. of Revenue

Summary

The court reversed the Court of Appeals and affirmed the district court's determination that Gene Bicknell was domiciled in Florida for Kansas income-tax purposes in 2005 and 2006. It held that venue was proper in Crawford County, that Bicknell retained the burden of proving a change in domicile, and that the district court neither shifted that burden nor lacked substantial competent evidence for its findings. The court also held that the spousal-domicile presumption could be rebutted by affirmative contrary evidence without proof that the spouses lived apart.