This case involves income tax for the year 1939. Deficiency was determined in the amount of $11,196.34, but that amount has been reduced by concessions made between the parties. The only question left for determination by us is whether, for purposes of sections 116 (a) and 119 (c) (3) of the Internal Revenue Code, bonuses paid to an individual citizen of the United States, a bona fide nonresident of the United States for more than six months, both during the taxable year...
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