
    Jose V. FERRER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 527, Docket 32888.
    United States Court of Appeals Second Circuit.
    Argued May 20, 1969.
    Decided May 20, 1969.
    Timothy P. Walsh, New York City (Hardin, Hess, Eder & Rashap, New York City, on the brief), for petitioner-appellant.
    Benjamin M. Parker, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Crombie J. D. Garrett, Attys., Department of Justice, on the brief), for respondent-appellee.
    Before LUMBARD, Chief Judge, FEINBERG, Circuit Judge, and TIMBERS, District Judge.
    
    
      
       Sitting by designation.
    
   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 calendar 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.  