Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The Commissioner determined a deficiency in income tax of $893.91 for the calendar year 1943. The entire amount is in dispute. The only issue presented is whether the petitioner was, during the year 1943, a bona fide resident of a foreign country, within the purview of section 116, Internal Revenue Code, as amended by section 148 (a) of the Revenue Act of 1942.
A stipulation of facts was filed...
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