First of all, SQL Server does not have a boolean data type. The closest equivalent is a
bit
. So this means that depending on your needs, you may have to 'translate' the return value in your code before you use it.
The SQL statements provided by Karthik Harve and OriginalGriff are perfectly valid, but to throw another variant, you could also do something like:
SELECT p.firstname,
p.lastname,
CAST(p.income/30001 AS bit) AS richperson
FROM tbl_person p