The Commissioner determined a deficiency in income tax in the amount of $830.80 for the year 1949. The sole issue is whether petitioner Leonard O. Larsen was a bona fide resident of a foreign country throughout the year 1949 within the meaning of section 116 (a) of the Internal Revenue Code of 1939.
FINDINGS OF FACT.
A stipulation of facts filed by the parties is hereby adopted as part of our findings and is incorporated herein by reference.
Petitioners...
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