Evans v. Comptroller of Treasury, Income Tax Division

When he was employed by the federal government in the city of Washington in the fall of 1970, John Ford Evans, Jr. withdrew from his New Jersey law firm, sold his New Jersey residence, and purchased a house in Bethesda, Maryland. Although he contends that he retained his domicile in New Jersey, Evans concedes that he resided in Bethesda throughout 1971. In that year, Evans, a cash basis taxpayer, received $15,928.83 from his former law firm in payment for services rendered while he was a partner in that firm. Although Evans recognized the $15,928.83 payment as income for purposes of his 1971…