Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $4,352 in petitioner's income tax for 1983, an addition to tax of $218 under section 6653(a)(1), and a further addition under section 6653(a)(2) equal to 50 percent of the interest due on the deficiency of $4,352.
The issues for decision are: (1) Whether petitioner's tax home was in Angola for purposes of the section 911 foreign...
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