United States Tax Court.
Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves a deficiency of $529 in income tax for the calendar year 1944. The issue is whether compensation amounting to $3,599.38 received by petitioner for services rendered in Northern Ireland is exempt from taxation under the provisions of section 116(a) of the Internal Revenue Code. Petitioner claims a refund in the amount of $93.34...
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