Apache and Alice Swearingen moved to Minnesota in 2006. Apache retired in early 2009, and the Swearingen's purchased a motor home and started traveling extensively and put their Minnesota home up for sale.

Due to lack of interest, however, they took their home off the market late in the year. In 2010 they spent about 15 days in South Dakota. While there they registered a mailbox address with a private company, and using that address obtained South Dakota drivers licenses, opened a bank account, registered to vote, and registered their vehicles in South Dakota. In March 2010, they relisted their Minnesota home for sale. In April 2010 they returned to Minnesota from their road trip to South Dakota (and other states as well), and in June 2010 they finally sold the home. They spent the rest of 2010 traveling the country in their motor home. Are the Swearingen's required to file a Minnesota resident income tax return for 2010?