The Commissioner has determined a deficiency in petitioner's income tax for the year 1949 of $937.94. The deficiency is due to adjustments made by the Commissioner to the income tax return filed by petitioner, which adjustments are explained in the deficiency notice as follows:
(a) It is held that you were not a bona fide resident of Iceland during the taxable year 1949 and, therefore, income received in such year from Lockheed Aircraft Overseas Corporation is not...
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