Evans v. Comptroller of Treasury, Income Tax Division

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxation of income earned cut-of-state prior to establishing domicile in taxing state, but realized thereafter, does not violate Fourteenth Amendment
• cash basis taxpayer could not change to accrual basis to avoid tax on income received after move to Maryland

Source: CourtListener parenthetical corpus (CC0).