Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent has determined an income tax deficiency against the petitioner for the calendar year 1939 in the amount of $990.87.
The only question presented for determination is whether the absence of the petitioner from the United States for a total of 192 days constituted a period of more than six calendar months during the taxable year within the meaning of section 116 (a) of the Internal...
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