OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $8,273.75 in income tax of the petitioner for the calendar year 1939. The only question for decision is whether the petitioner was a bona fide nonresident of the United States for more than six months during the taxable year. If he was, then it is recognized that income from sources without the United States is exempt from taxation under section 116 (a). The facts have been stipulated...
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