Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $955.01 in income tax of the petitioner for 1945. The only issue for decision is whether the petitioner was a "bona fide resident" of Saudi-Arabia during 1945 within the meaning of section 116(a)(1).
Findings of Fact
The petitioner resided with his wife and two minor children in a trailer near Los Angeles just prior to October 20, 1944. He had worked for many years...
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