PIERCE v. COMMISSIONER

Docket No. 46812.

22 T.C. 493 (1954)

FRED H. PIERCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 8, 1954.


Attorney(s) appearing for the Case

George L. McKnight, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.


The Commissioner has determined a deficiency in petitioner's income tax for the year 1949 of $937.94. The deficiency is due to adjustments made by the Commissioner to the income tax return filed by petitioner, which adjustments are explained in the deficiency notice as follows:

(a) It is held that you were not a bona fide resident of Iceland during the taxable year 1949 and, therefore, income received in such year from Lockheed Aircraft Overseas Corporation is not...

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