Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The Commissioner determined a deficiency in income tax of $893.91 for the calendar year 1943. The entire amount is in dispute. The only issue presented is whether the petitioner was, during the year 1943, a bona fide resident of a foreign country, within the purview of section 116, Internal Revenue Code, as amended by section 148 (a) of the Revenue Act of 1942.
A stipulation of facts was filed...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
