Court Opinion

ID: 8880591
Source: CourtListenerOpinion
Date Created: 2022-11-26 20:24:51.687267+00
Date Added: 2024-06-11T17:06:37.617589
License: Public Domain

PER CURIAM:
We affirm in open court the decision of the Tax Court reported at 50 T.C. No. 19 (1968), which held that Jose V. Ferrer was not a bona fide resident of a foreign country or countries during the *1360calendar year 1962, as provided by Section 911(a) (1), Internal Revenue Code of 1954, so as to avoid liability for income taxes, and determined a deficiency of $122,840.18 after allowing certain deductions for unreimbursed business expenses and disallowing other such claimed expenses.