OPINION.
MELLOTT, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $43,942.23. The sole issue is whether the decedent was "a citizen or resident of the United States" at the time of his death.
All of the facts are found to be as stipulated. Summarizing them, decedent, for many years an employee of the DuPont Co., resided in the Dominion of Canada from 1913 until the date of his death on May 31, 1942. He was born...
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