HEINZELMAN v. COMMISSIONER

Docket No. 11529-78.

41 T.C.M. 1423 (1981)

T.C. Memo. 1981-218

Richard E. Heinzelman v. Commissioner.

United States Tax Court.

Filed May 4, 1981.


Attorney(s) appearing for the Case

Richard E. Heinzelman, pro se. Alvin B. Sherron, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in the Federal income tax of petitioner for the taxable year 1974 in the amount of $5,011. The sole issue presented is whether petitioner was a resident of a foreign country during the taxable years 1973 and 1974 for purposes of the exclusion provided in section 911 of the Code.1

Findings of Fact

Some of the facts...

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