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MYERS v. COMMISSIONER

Docket No. 15234.

8 T.C.M. 391 (1949)

O'Kelly W. Myers v. Commissioner.

United States Tax Court.

Entered April 28, 1949.

Attorney(s) appearing for the Case

Albert J. Fleischmann, Esq., and William Taft Feldman, Esq., both of Fidelity Bldg., Baltimore, Md., for the petitioner. James C. Maddox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner seeks a redetermination of a deficiency of $4,827.28 for 1943. A negligence penalty of 5 percent, in the amount of $241.36, is also asserted.

The sole question is whether petitioner was a bona fide resident of New Providence Island, British West Indies, during the entire taxable year 1943, within the meaning of Internal Revenue Code, section 116 (a).

Findings...

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