{"id":5659,"date":"2011-10-26T15:58:53","date_gmt":"2011-10-26T21:58:53","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5659"},"modified":"2026-04-11T13:32:43","modified_gmt":"2026-04-11T19:32:43","slug":"william-jane-kellerman","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/26\/william-jane-kellerman\/","title":{"rendered":"William &#038; Jane Kellerman"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">10\/26\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-27_william_and_jane_kellerman.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-27<\/a><\/p>\n<p>On December 16, 2009, the Department assessed Taxpayers, a married couple filing jointly, for personal income tax, penalty and interest for tax years 2003 through 2006. \u00a0One spouse has always been a New Mexico resident, while the other, William Kellerman, claimed to be a resident of Texas. \u00a0During the tax years in question, Mr. Kellerman was a pilot and flew mainly out of Texas, where he rented a condominium and obtained a driver\u2019s license. \u00a0During this time, the Taxpayer\u2019s owned a home in Albuquerque and Mr. Kellerman conducted his day-to-day affairs almost exclusively in Albuquerque. \u00a0Mrs. Kellerman resided exclusively at the home in Albuquerque and paid all of their bills in Albuquerque. \u00a0The issue to be decided is whether Mr. Kellerman was a resident of New Mexico during the tax years in question. \u00a0The question presented was whether Mr. Kellerman established actual residency in Texas with intent to abandon New Mexico and make Texas his permanent home. \u00a0The hearing officer found that, for each year, there was more than sufficient evidence to support the Department\u2019s position that Mr. Kellerman did not intend to abandon New Mexico as his home state and that he was domiciled in New Mexico and a resident for New Mexico personal income tax purposes. \u00a0Also applying the New Mexico\u2019s 185 day physical presence requirement, Mr. Kellerman spent close to that amount of time in New Mexico each of the years in question. \u00a0The hearing officer also found that ten percent of the penalty assessed should be abated because the amount imposed should not have exceeded the ten percent penalty allowed at the time these taxes were due. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.?<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10\/26\/2011 11-27 On December 16, 2009, the Department assessed Taxpayers, a married couple filing jointly, for personal income tax, penalty and interest for tax years 2003 through 2006. \u00a0One spouse has always been a New Mexico resident, while the other, William Kellerman, claimed to be a resident of Texas. \u00a0During the tax years in question, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5659","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>William &amp; Jane Kellerman : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/26\/william-jane-kellerman\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"William &amp; Jane Kellerman : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/26\/2011 11-27 On December 16, 2009, the Department assessed Taxpayers, a married couple filing jointly, for personal income tax, penalty and interest for tax years 2003 through 2006. \u00a0One spouse has always been a New Mexico resident, while the other, William Kellerman, claimed to be a resident of Texas. \u00a0During the tax years in question, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/26\/william-jane-kellerman\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2011-10-26T21:58:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:43+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2011\\\/10\\\/26\\\/william-jane-kellerman\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2011\\\/10\\\/26\\\/william-jane-kellerman\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"William &#038; 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