Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner originally determined a deficiency in income tax for the year 1944 in the amount of $1,909.54. Increase in the amount of the deficiency has been claimed by the respondent under section 272(e) of the Code.
The issues in this proceeding are (1) whether or not the petitioner was a bona fide resident of Iran during the entire year of 1944, and (2) if the petitioner was not...
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