LARSEN v. COMMISSIONER

Docket No. 37097.

23 T.C. 599 (1955)

LEONARD AND LILLIAN H. LARSEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 7, 1955.


Attorney(s) appearing for the Case

Edward J. Ruff, Esq., for the petitioners.

Wayne L. Prim, Esq., for the respondent.


The Commissioner determined a deficiency in income tax in the amount of $830.80 for the year 1949. The sole issue is whether petitioner Leonard O. Larsen was a bona fide resident of a foreign country throughout the year 1949 within the meaning of section 116 (a) of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

A stipulation of facts filed by the parties is hereby adopted as part of our findings and is incorporated herein by reference.

Petitioners...

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