Respondent determined a deficiency in income taxes of petitioners for the taxable year 1948 in the amount of $2,796.04. The sole issue presented is whether petitioners were, during 1948, bona fide residents of China within the purview of the taxing statute.
The facts which were stipulated are so found, and, by this reference, made a part hereof. Additional facts found were adduced by oral testimony...
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