Donald D. Bowers and Deborah Bowers - Page 28

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            (1960).  The term "principal" means one's chief or main place of                           
            residence.  Thomas v. Commissioner, supra at 243; Stolk v.                                 
            Commissioner, 40 T.C. 345, 356 (1963), affd. 326 F.2d 760 (2d                              
            Cir. 1964).  In other words, the phrase "used by the taxpayer as                           
            his principal residence" means "habitual use of the old residence                          
            as the principal residence".  Stolk v. Commissioner, supra, at                             
                  The record clearly establishes petitioners' ties to and                              
            presence in Florida throughout most of 1989.  This evidence                                
            includes:  The purchase of the Mandarin house in Florida; the                              
            relocation of TAI to Florida; the checking accounts in Florida;                            
            the frequent ATM withdrawals in Florida; the Leaders appointment                           
            sheet showing the Burlington house as vacant; the testimony of                             
            Ms. Brenneman and Mr. Wilcox that the Burlington house was empty                           
            and that their only contacts with petitioners were through phone                           
            numbers or addresses in Florida; and the sales contract and                                
            mortgage application for the Jacksonville Golf house.                                      
                  Deborah never lived in the Burlington house on a regular                             
            basis; Mr. Bowers never lived there on a regular basis after he                            
            separated from Florence in October of 1987.  In 1989 petitioners                           
            physically occupied or lived in the Connecticut condo or the                               
            Mandarin house most of the time.23  They signed the purchase                               
            contract for the Jacksonville Golf house on October 1, 1989, and                           

            23 Deborah spent one-third to one-half of her time with her                                
            parents in Augusta, Georgia.                                                               

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