PAGE v. COMMISSIONER

Docket No. 49239.

24 T.C. 52 (1955)

GEORGE A. PAGE AND JUDITH F. PAGE, HIS WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1955.


Attorney(s) appearing for the Case

James H. Meredith, Esq., for the petitioners.

Hunter D. Heggie, Esq., for the respondent.


Respondent has determined a deficiency in petitioners' income tax for 1948 in the amount of $749.28. The sole issue is whether petitioner George A. Page was a bona fide resident of a foreign country during all of 1948 within the meaning of section 116 (a), Internal Revenue Code of 1939.

FINDINGS OF FACT.

Some of the facts are stipulated and are incorporated herein by this reference.

George A. Page and Judith F. Page, husband and wife, are now residing...

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