N. F. Testor v. Commissioner of Internal Revenue

SCHNACKENBERG, Circuit Judge.

N. F. Testor, petitioner, asks us to review a decision of the Tax Court of the United States, 40 T.C. 273, which determined deficiencies in his income tax for the calendar years 1955 and 1956.

The facts were stipulated in the Tax Court.

Petitioner, a resident of the territory •of Puerto Rico, during the taxable years resided in Rockford, Illinois. He filed returns for himself and wife, on a cash receipts basis, with the District Director of Internal Revenue in Chicago, Illinois.

The Commissioner’s statutory notice determined deficiencies in income tax of petitioner…