BASSETT v. COMMISSIONER

Docket No. 30773-86.

55 T.C.M. 867 (1988)

T.C. Memo. 1988-218

Robert E. and Ima Bassett v. Commissioner.

United States Tax Court.

Filed May 16, 1988.


Attorney(s) appearing for the Case

Claude T. Allen, 7709 Long Pt. Bldg., Houston, Tex., for the petitioners. Thomas N. Thompson, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency of $12,238 against petitioners for the 1983 taxable year. The only issue we must decide is whether Robert Bassett (hereinafter Mr. Bassett or petitioner) was a "qualified individual" under section 9111 thereby entitling petitioners to the foreign earned income exclusion.

Findings of Fact

The parties have filed a stipulation...

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