United States Board of Tax Appeals April 21, 1926, Docket No. 4276. (Keir v. Commissioner)

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United States · · · 21-04-1926

lead-opinion

BINDINGS OB BAOT.

The taxpayer is an individual and a citizen of the United States residing in Canada.

In the year 1923 he filed an income-tax return with the Canadian Government with respect to income received during the year 1922.

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