SOCHUREK v. COMMISSIONER

Docket No. 77217.

36 T.C. 131 (1961)

HOWARD J. SOCHUREK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1961.


Attorney(s) appearing for the Case

Irving Lowe, Esq., for the petitioner.

William J. Wise, Esq., and James T. Wilkes, Jr., Esq., for the respondent.


FISHER, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1954 in the amount of $4,239.28.

The sole issue presented for our consideration is whether petitioner was a bona fide resident of the Crown Colony of Singapore or any other country of southeast Asia during the entire taxable year 1954 within the meaning of section 911(a)(1) of the Code of 1954.1

FINDINGS OF FACT.

Some...

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