Memorandum Opinion
FISHER, Judge:
All of the facts are stipulated and are incorporated herein by reference.
[Findings of Fact]
The petitioner is an individual whose present residence is Amarillo, Texas. During the year 1947, he was a resident of Whitewater, Kansas.
The petitioner's individual income tax return for the taxable year 1947 was filed with the collector of internal revenue for the district of Kansas.
During...
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