Memorandum Findings of Fact and Opinion
The respondent has determined that deficiencies exist in petitioner's income taxes for the years 1947 and 1948 in amounts of $1,094.40 and $1,085.74, respectively.
The petitioner excluded the entire income earned by him in those years claiming that under section 116 (a) of the Internal Revenue Code he was a bona fide resident of Afghanistan. The single question to be determined is factual, i. e., whether petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.