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LOCKHART v. COMMISSIONER

Docket Nos. 27563, 27564.

11 T.C.M. 254 (1952)

Amy L. Lockhart v. Commissioner. Tex E. Lockhart v. Commissioner.

United States Tax Court.

Entered March 21, 1952.

Attorney(s) appearing for the Case

Max Albeck, Esq., 756 S. Broadway, Los Angeles, Calif., for the petitioners. William P. Flynn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

In these consolidated proceedings the Commissioner determined deficiencies of $721 in the income tax of Amy L. Lockhart and of $831 in the income tax of Tex E. Lockhart for 1945.

The only issue is whether Tex E. Lockhart was a "bona fide resident" of Saudi Arabia during 1945 within the meaning of section 116 (a) (1) of the Internal Revenue Code.

Petitioners are husband and wife residing...

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