Individual Income Tax Administrative Hearing Docket # 2004-439 - 03/07/2005

Associated Files


Issue: Whether the adjustments disallowing itemized deductions, rental loss, and tax credits for the taxable year were proper. Wife argues that she was not a part-year resident of NC in 2000 and a nonresident for entire year of 2001. However, the facts show that she was a NC resident for both years.