{"id":6668,"date":"2006-05-09T12:36:49","date_gmt":"2006-05-09T18:36:49","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6668"},"modified":"2026-04-11T13:34:19","modified_gmt":"2026-04-11T19:34:19","slug":"howard-b-henderson","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/05\/09\/howard-b-henderson\/","title":{"rendered":"Howard B. Henderson"},"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\">05\/09\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-09__howard_henderson.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-09<\/a><\/p>\n<p>The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. \u00a0Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer\u2019s family remained in the couple\u2019s home in Albuquerque, and the taxpayer always returned to that home when his out-of-state jobs ended. \u00a0From September 2000 to July 2002, the taxpayer worked and maintained an apartment in Texas, but never changed his New Mexico driver\u2019s license, car registration or voter registration. \u00a0After the Texas job ended, the taxpayer again returned to the house he and his wife shared in Albuquerque. \u00a0The taxpayer did not report his Texas income to New Mexico. \u00a0In 2005, the Department assessed the taxpayer for New Mexico personal income tax on the income he earned in Texas during 2001 and 2002. \u00a0The taxpayer protested, stating that he was a resident of Texas during that time period. \u00a0The hearing officer concluded that the taxpayer never abandoned New Mexico as his domicile and, as a New Mexico resident, was liable for personal income tax during the period in question. The taxpayer\u2019s protest was denied.<\/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>05\/09\/2006 06-09 The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. \u00a0Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer\u2019s family remained in the couple\u2019s home in Albuquerque, and the taxpayer always returned to that home when his out-of-state jobs ended. [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6668","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Howard B. Henderson : 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\/05\/09\/howard-b-henderson\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Howard B. 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