Allen v. Commissioner

James D. Allen v. Commissioner.

Allen v. Commissioner

Docket No. 337-67.

United States Tax Court

T.C. Memo 1968-218; 1968 Tax Ct. Memo LEXIS 83; 27 T.C.M. (CCH) 1082; T.C.M. (RIA) 68218;

September 26, 1968. Filed

James D. Allen, pro se, Route 9, Maryville, Tenn. Martin R. Nathan, for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1962 in the amount of $980.35. The only question for our determination is whether petitioner qualifies as a bona fide resident of a foreign country so…