{"id":6570,"date":"2006-10-19T12:01:09","date_gmt":"2006-10-19T18:01:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6570"},"modified":"2026-04-11T13:34:17","modified_gmt":"2026-04-11T19:34:17","slug":"ed-rebecca-mcnair","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/10\/19\/ed-rebecca-mcnair\/","title":{"rendered":"Ed &#038; Rebecca McNair"},"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\/19\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-17__ed_and_rebecca_mcnair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-17<\/a><\/p>\n<p>The Taxpayers became residents of New Jersey in 1967, where they remained for over 30 years. \u00a0In 1999, the Taxpayers sold their New Jersey home and moved to New Mexico. \u00a0The Taxpayers did not retain ownership in any property or business interests in New Jersey, although Mrs. McNair received a pension from the New Jersey school system. \u00a0The Taxpayers purchased a home, registered to vote, registered their vehicle and obtained driver\u2019s licenses in New Mexico. \u00a0The Taxpayers filed a 2001 federal income tax return listing their New Mexico address, but did not file a New Mexico return. \u00a0In 2005, based on information received from the IRS, the Department assessed the Taxpayers for New Mexico income tax on their 2001 income. \u00a0The Taxpayers protested, arguing that they were not New Mexico residents, but remained domiciliaries of New Jersey. \u00a0Based upon the actions of the Taxpayers, the hearing officer found that the Taxpayers abandoned their New Jersey domicile in 1999 and became residents of New Mexico. \u00a0The Taxpayers protest was denied. \u00a0<\/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\/19\/2006 06-17 The Taxpayers became residents of New Jersey in 1967, where they remained for over 30 years. \u00a0In 1999, the Taxpayers sold their New Jersey home and moved to New Mexico. \u00a0The Taxpayers did not retain ownership in any property or business interests in New Jersey, although Mrs. McNair received a pension from the [&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-6570","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ed &amp; Rebecca McNair : 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\/2006\/10\/19\/ed-rebecca-mcnair\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ed &amp; Rebecca McNair : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/19\/2006 06-17 The Taxpayers became residents of New Jersey in 1967, where they remained for over 30 years. \u00a0In 1999, the Taxpayers sold their New Jersey home and moved to New Mexico. \u00a0The Taxpayers did not retain ownership in any property or business interests in New Jersey, although Mrs. McNair received a pension from the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/10\/19\/ed-rebecca-mcnair\/\" \/>\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=\"2006-10-19T18:01:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:34:17+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=\"1 minute\" \/>\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\\\/2006\\\/10\\\/19\\\/ed-rebecca-mcnair\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2006\\\/10\\\/19\\\/ed-rebecca-mcnair\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Ed &#038; 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