TIETJENS, Judge:
The respondent determined a deficiency in petitioners' income tax for 1961 in the amount of $8,018.16. The sole issue is whether petitioners were bona fide residents of a foreign country within the meaning of section 911(a) (1), I.R.C. 1954.
On brief, respondent conceded that, for the purposes of this case, Kwajalein, Marshall Islands, is a "foreign country" within the meaning of section 911, supra. On brief, respondent also...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.