Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency of $1,515.66 in the Federal income tax of petitioner Albert Ermogeni for the taxable year 1965 and a deficiency of $3,033.00 in the Federal income tax of petitioners Albert and Marjorie Ermogeni for the taxable year 1966. The only issue for decision is whether Albert Ermogeni was a nonresident alien during taxable years 1965 and 1966.
Findings of Fact
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