DRENNEN, Judge:
Respondent determined deficiencies in income tax against petitioners for the taxable years 1952, 1953, 1954, and 1955 in the respective amounts of $4,458.69, $4,155, $4,225.17, and $3,550.12.
The sole issue is whether petitioner Rudolf Jellinek (hereinafter referred to as Rudolf) was a nonresident alien during the period 1952 through 1955.
The evidence consisted of a stipulation of facts with exhibits attached and the depositions...
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