JAMVOLD v. COMMISSIONER

Docket No. 13490.

11 T.C. 122 (1948)

ROLF AND RUTH M. JAMVOLD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1948.


Attorney(s) appearing for the Case

John L. Bradley, Esq., for the petitioners.

A. J. Hurley, Esq., for the respondent.


Respondent determined a deficiency in the income tax and victory tax of petitioners for the year 1943 in the sum of $286.35. This deficiency resulted from respondent's determination that petitioner Rolf Jamvold was a resident alien during a considerable part of the taxable year and was therefore taxable upon his entire income, including that received from sources without the United States. It is petitioners' contention that petitioner Rolf Jamvold was a nonresident alien...

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