United States Tax Court.
Memorandum Findings of Fact and Opinion
WELLS, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Amount 1982 ...................... $13,356 1983 ...................... 15,566 1984 ...................... 19,809
The issue to be decided in the instant case is whether petitioner is entitled to the foreign earned income exclusion under section...
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