1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 818 (1987)
 

SPARKS v. COMMISSIONER

Docket No. 7057-86.

53 T.C.M. 818 (1987)

T.C. Memo. 1987-244

Jackie Ray Sparks, Sr. and Lola Sparks v. Commissioner.

United States Tax Court.

Filed May 11, 1987.

Attorney(s) appearing for the Case

Jackie Ray Sparks, pro se. Timothy Burgmeier, for the respondent.

Memorandum Opinion

WHITAKER, Judge:

Respondent determined a deficiency of $10,637.08 in petitioners' Federal income tax for the taxable year ended December 31, 1983. The issue for decision is whether petitioner Jackie Ray Sparks, Sr. (hereinafter referred to as petitioner or Sparks) was physically present in a foreign country or countries for 330 full days during a period of 12 consecutive months for purposes of the foreign earned income exclusion.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases