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LEMAY v. COMMISSIONER

Docket No. 31147-85.

53 T.C.M. 862 (1987)

T.C. Memo. 1987-256

John T. Lemay and Yvonne P. Lemay v. Commissioner.

United States Tax Court.

Filed May 19, 1987.

Attorney(s) appearing for the Case

C. Jerre Lloyd, 400 Magnolia Life Bldg., Lake Charles, La., for the petitioners. Timothy W. Burgmeier, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax liabilities for 1981 and 1982 in the amounts of $4,161 and $17,554, respectively. Some issues have been settled, and the sole remaining issue for decision is whether in 1982 petitioner John T. Lemay established a tax home and a bona fide residency in Tunisia for the purposes of the section 9111 foreign earned...

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