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residence as opposed to another. See Stolk v. Commissioner, 40
T.C. 345, 351, 356 (1963), affd. 326 F.2d 760 (2d Cir. 1964).
Of paramount importance in determining whether petitioners
were using the 3405 house as their principal residence by January
31, 1992, is Mr. Skorniak's admission to Ms. Richards on June 1,
1993, that petitioners moved into the 3405 house in May or June
1992. That admission is borne out by additional facts we have
found based on other portions of the record herein. We have
found that there was construction work with respect to the inter-
ior of the 3405 house that was in progress during January 1992
and/or was not completed by January 31, 1992, including (1)
sheetrocking, taping, texturing, and painting the walls and
ceilings; (2) installing the flooring, including carpets and
tiles; and (3) installing soffits in the recreation room. We
have also found that there was construction work with respect to
the exterior of the 3405 house that was not completed by January
31, 1992, including certain unspecified work relating to its
outside structure that was done after January 31, 1992, pouring
concrete for its front steps that was done during February 1992,
pouring concrete for its driveway that was done after February
1992, and installing its garage door that was done during April
or May 1992.
We have also found that on February 20, 1992, Portland
General Electric connected the electricity service, and on Febru-
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