NELSON v. COMMISSIONER

Docket No. 68361.

30 T.C. 1151 (1958)

DONALD H. AND EDWINA C. NELSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 21, 1958.


Attorney(s) appearing for the Case

Donald H. Nelson, pro se.

Walter I. Auran, Esq., for the respondent.


FORRESTER, Judge:

The Commissioner has determined deficiencies in the income tax of petitioners for their taxable years 1952 and 1953 in the respective amounts of $798.32 and $936.69. The sole issue is whether petitioners were bona fide residents of a foreign country or countries for a period which included an entire taxable year, within the purview of section 116 (a) (1) of the Internal Revenue Code of 1939, as amended by the Revenue Act of 1942.

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