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EVANS v. COMPTROLLER OF TREASURY

[No. 73, September Term, 1974.]

273 Md. 172 (1974)

328 A.2d 272

EVANS ET UX. v. COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION

Court of Appeals of Maryland.

Decided November 25, 1974.

Attorney(s) appearing for the Case

John Ford Evans, Jr., in proper person.

John F. Oster, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and O'DONNELL, JJ.

PER CURIAM:

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...

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