This case involves income tax liability for the calendar year 1943, in the amount of $941.88. The simple question presented is whether the petitioner was, during the taxable year, a bona fide resident of a foreign country, within the meaning of section 116 of the Internal Revenue Code. A part of the evidence was stipulated, and we adopt as our findings the facts so stipulated. So far as considered material, they are incorporated with other evidence in our findings of fact...
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