This proceeding involves the determination of income and victory tax liability for the taxable year ended December 31, 1943, disclosing a deficiency of $785.85.
The issue is whether petitioner was a bona fide resident of a foreign country for the full year 1943 so as to entitle him to exclude from his gross income his earnings in that country as provided in section 116 (a) (1) of the Internal Revenue Code. Three other issues are raised should we find that the petitioner...
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