32 Accordingly, since the only issue presented in this case was the right of petitioner to take advantage of the foreign earned income exclusion of section 911(a)(1) because of his compensation for serving as a member of NATO, and since respondent has conceded that issue if we decide, as we have, that petitioner was an employee of NATO and not of the United States, a recomputation of petitioners' tax liability for the years 1988, 1989, and 1990 will be necessary, and Decision will be entered under Rule 155.Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
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