JOHNSON v. COMMISSIONER

Docket No. 9914.

7 T.C. 1040 (1946)

ARTHUR J. H. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 24, 1946.


Attorney(s) appearing for the Case

D. S. Holmes, Esq., for the petitioner.

Maurice S. Bush, Esq., for the respondent.


This case involves income tax for the calendar year 1943. A deficiency, determined in the amount of $3,520.58, is in issue in its entirety. The only question presented is whether the petitioner, a citizen of the United States, was, during the whole year 1943, a bona fide resident of Greenland, within the meaning of section 116 (a) of the Internal Revenue Code, as amended by section 148 (a) of the Revenue Act of 1942. Some facts were...

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