ALLEN v. COMMISSIONER

Docket No. 337-67.

27 T.C.M. 1082 (1968)

T.C. Memo. 1968-218

James D. Allen v. Commissioner.

United States Tax Court.

Filed September 26, 1968.


Attorney(s) appearing for the Case

James D. Allen, pro se, Route 9, Maryville, Tenn. Martin R. Nathan, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1962 in the amount of $980.35. The only question for our determination is whether petitioner qualifies as a bona fide resident of a foreign country so as to make the tax exemption provisions of section 911(a)(1), I. R. C. 1954,1 applicable.

Findings of Fact

Some of...

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