FISHER, Judge:
Respondent determined deficiencies in petitioner's income tax for the taxable years 1952 and 1953 in the respective amounts of $684.77 and $906.
The issues presented for our consideration are: (1) Whether petitioner was a resident or nonresident alien of the United States during the taxable years 1952 and 1953 within the meaning of section 211 of the Code of 1939; and (2) if petitioner was a resident alien of the United States during...
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