Memorandum Findings of Fact and Opinion
GOFFE, Judge:
Respondent determined a deficiency in petitioner's income tax in the amount of $6,011.33 for the taxable year 1967. The sole issue presented is whether petitioner was a bona fide resident of Mexico during the entire taxable year for purposes of the exclusion provided by section 911 (a)(1) of the Internal Revenue Code of 1954.
Findings of Fact
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