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CRAIG v. COMMISSIONER

Docket No. 11403-78.

73 T.C. 1034 (1980)

RAYMOND A. CRAIG AND NORMA F. CRAIG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 6, 1980.

Attorney(s) appearing for the Case

Raymond A. Craig, pro se.

Marguerite F. Gramza, for the respondent.

TIETJENS, Judge:

Respondent determined a deficiency of $3,5961 in petitioners' Federal income tax for 1974. The sole issue for our decision is whether, for the purpose of calculating the foreign earned income exclusion under section 911,2 petitioner Raymond A. Craig abandoned his Swiss residence on January 27, 1974, on February 1, 1974, or on May 12, 1974.<...

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