Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $834.41 in the petitioner's income tax for the year 1943, with interest thereon amounting to $93.70.
The sole issue is whether or not the petitioner was a bona fide resident of Canada, a foreign country, during the taxable year and, therefore, exempt from taxation under the provisions of section 116 (a), Internal Revenue Code, as amended by section 148 (a) of the Revenue Act...
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