McCURNIN v. COMMISSIONER

Docket No. 60602.

30 T.C. 143 (1958)

JOSEPH A. McCURNIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1958.


Attorney(s) appearing for the Case

A. Leon Hebert, Esq., and Sidney A. Champagne, Esq., for the petitioner.

Towner S. Leeper, Esq., for the respondent.


Respondent determined a deficiency in petitioner's income tax for the year 1950 in the amount of $1,183.37. At issue is whether petitioner was a bona fide resident of Iran during that year.

FINDINGS OF FACT.

Petitioner, Joseph A. McCurnin, was born in Bayonne, New Jersey, on June 9, 1906. Throughout his life he has been a citizen of the United States. During most of his life, whenever petitioner has been in the United States, he has made his home in Louisiana...

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