When the president of a business in Utah was preparing to sell his stock in the business for a $6.4 capital gain, he asked for advice on how he and his wife could create a domicile in Nevada where the gain would not be subject to state income tax. The attorney for his company offered some advice, but concluded that there would be a less than 50-50 chance of his prevailing. Nevertheless, he entered into an agreement of sale on September 8, 2003 to buy a home in Nevada. On September 15, he signed the agreement to sell the stock. In September he and his wife each also obtained Nevada driver’s licenses, established a bank account, and purchased several vehicles in Utah that they registered and...