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LAMBACH v. COMMISSIONER

Docket No. 32137.

11 T.C.M. 330 (1952)

Frederick Lambach and Jacqueline Lambach v. Commissioner.

United States Tax Court.

Entered April 4, 1952.

Attorney(s) appearing for the Case

Carl H. Lambach, Esq., 1102 Davenport Bank Bldg., Davenport, Ia., for the petitioners. William B. Springer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1946, in the amount of $674.27, against petitioners.

The question presented is whether petitioner Frederick Lambach was a bona fide resident of a foreign country, or countries, during the entire year 1946, within the meaning of section 116(a) of the Internal Revenue Code, or, if that question is answered in the negative, then...

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