United States Tax Court December 12, 1949, Docket No. 19927 (Thorsell v. Commissioner)

lead-opinion

OPINION.

Arundell, Judge:

The question which is presented in this case is whether the petitioner was throughout the year 1943 a bona fide resident of Nassau within the meaning of section 116 (a) (1) of the Internal Revenue Code,1 as amended by section 148 (a) of the Revenue Act of 1942, so as to be entitled to the exemption for taxes on his earnings in Nassau.