Petitioner has been a resident of the District of Columbia since 1948. During 1965 and 1966, the years at issue, petitioner practiced law in the District and maintained a professional association with the New York City law firm of Simpson, Thacher & Bartlett (hereinafter the firm). Petitioner would represent the firm's clients when they had matters in the District, in return for which he received an annual fixed compensation and retained...
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