Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent has determined a deficiency of $1,544.19 in petitioner's income tax for the year 1943.
The sole question presented is whether petitioner was a bona fide resident of Canada during the entire year of 1943, and hence income earned there by him in that year was exempt from taxation under the provisions of section 116 (a) (1) of the Internal Revenue Code.
Findings of Fact
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