DAWSON v. COMMISSIONER

Docket No. 474-69.

59 T.C. 264 (1972)

DONALD F. AND ELEANORE A. DAWSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 20, 1972.


Attorney(s) appearing for the Case

Donald F. Dawson, pro se.

Stephen W. Simpson, for the respondent.


The Commissioner determined a deficiency in petitioners' income tax for 1966 in the amount of $3,815.18. The sole issue to be decided is whether petitioner Donald Dawson was a "bona fide resident" of Australia for a period which included an "entire taxable year," so that earnings attributable to services performed by him while in Australia during 1966 are to be excluded from his gross income pursuant to section 911(a)(1), I.R.C. 1954.

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