United States Tax Court.
Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in the Federal income tax of petitioner for the taxable year 1974 in the amount of $5,011. The sole issue presented is whether petitioner was a resident of a foreign country during the taxable years 1973 and 1974 for purposes of the exclusion provided in section 911 of the Code.
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