FRIEDMAN v. COMMISSIONER

Docket No. 81516.

37 T.C. 539 (1961)

JOSETTE J. F. VERRIER FRIEDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 1961.


Attorney(s) appearing for the Case

Louis Sternbach, Esq., for the petitioner.

Howard B. Sweig, Esq., for the respondent.


FISHER, Judge:

Respondent determined deficiencies in petitioner's income tax for the taxable years 1952 and 1953 in the respective amounts of $684.77 and $906.

The issues presented for our consideration are: (1) Whether petitioner was a resident or nonresident alien of the United States during the taxable years 1952 and 1953 within the meaning of section 211 of the Code of 1939; and (2) if petitioner was a resident alien of the United States during...

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