Photograph:
Luke Sharrett/Bloomberg Information
Belated congratulations to
Gene Bicknell,
who just lately gained a 15-year tax struggle on the Kansas Supreme Court docket. In 2006 Mr. Bicknell offered what was as soon as the world’s greatest megachain of Pizza Huts, with one thing like 800 shops and 22,000 staff. That 12 months Pizza Hut’s Tremendous Bowl advert featured the singer
Jessica Simpson
crooning a couple of crust fabricated from 28 “poppable” tacky bites.
Mr. Bicknell has been battling the Kansas Income Division ever since. He initially lived there however in 2003 sought to modify his residency to Florida, which has no earnings tax. Kansas disputed the transfer and dunned him $43 million, together with on the Pizza Huts. There have been a number of trials and journeys to appeals courts. “We maintain Gene was domiciled in Florida,” the Kansas Supreme Court docket dominated final month.
Figuring out a taxpayer’s residence includes quite a lot of elements, and Mr. Bicknell’s mistake seems to have been failing to make a cleaner break. He reported being in Florida 134 days in 2006, versus 111 for Kansas, although he later stated that second quantity was a tacky overestimate compiled by his workers. He held a Florida driver’s license and voter registration and listed that deal with on his federal tax returns.
But he renewed his Kansas driver’s license in 2004, didn’t be part of a Florida church till 2012, and had an previous deal with on a W-2 kind. As purported proof that Mr. Bicknell was nonetheless in enterprise in Kansas, the state Income Division pointed to the truth that he had by no means formally introduced his retirement or held a goodbye occasion. Something you don’t say or do apparently can be utilized towards you in a tax courtroom of legislation.
The Kansas Supreme Court docket dominated that Mr. Bicknell bore the burden of proof for the residency change. However “substantial competent proof,” it discovered, supported the “authorized conclusion that Gene was domiciled in Florida.” Given how many individuals moved in the course of the Covid pandemic, there’s a warning right here, and never just for moguls, honchos and bigwigs. Be part of a church and test your W-2s, otherwise you may be pursued by a income Javert till 2037 or later.
“The Division of Income’s method has at all times felt like extortion,” Mr. Bicknell stated final month, “forcing me and my household to endure a whole lot of interrogatories, depositions, three trials, three appeals, 15 years of lawyer time, and appearances earlier than an company board that was a kangaroo courtroom.” Including curiosity, he stated in 2020, Kansas owed him $63 million.
Get pleasure from your refund, Mr. Bicknell, together with many extra years as a free Floridian.
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