DeWitt v. McFarland

In DeWitt v. McFarland, 112 Ariz. 33, 34-35, 537 P.2d 20, 21-22 (1975) the supreme court explained that the intent of the taxpayer necessary to establish legal residency "need not be one to remain in a given place for all time, it is generally sufficient if the intent be to make presently the given location one's home even though one may have in mind the possibility of making a change should future events demand." "It is not important if there is within contemplation a vague possibility of eventually going elsewhere, or even of returning whence one came. If the new state is to be one's home for an indefinite period of time, he has acquired a new domicile." Id. at 34, 537 P.2d at 21. The DeWitt taxpayer lived in Arizona until he accepted a job with an American company doing construction work in the Republic of Vietnam. Id. at 33, 537 P.2d at 20. While there, the taxpayer rented a house and sent for his wife. Id. at 35, 537 P.2d at 22. Although his Vietnam home was not permanent, the supreme court affirmed the trial court's finding that Vietnam was the taxpayer's domicile because he intended to remain there for an indefinite period. Id.