- 10 - Petitioners changed their mail delivery from the townhouse to the Fairway residence, established telephone and other utility services at the Fairway residence, and their son Matthew lived there for a period of time prior to the 2-year deadline. Petitioners, during May 1990, caused Matthew to move out of the Fairway residence so that they could move in. Matthew had to store some of his furniture and moved to the townhouse which he intermittently used until he purchased his own property during July 1990. Petitioners intended to and did make Fairway, both legally and physically, their principal residence prior to the June 21, 1990, deadline. Respondent, however, has shown by competent evidence that petitioners’ use of the townhouse was substantial for about 6 months following the deadline. Respondent has shown that the townhouse utility usage was at least five times larger than the Fairway residence utility usage during the critical period just following June 21 through November 1990 when construction at the Fairway residence was completed. For example, the July 1990 utility costs for the townhouse and Fairway residence were $110.95 and $20.90, respectively. Petitioners counter that the townhouse property was being intermittently used by Matthew, and that the air-conditioning was being operated to better facilitate the showing and sale of the townhouse which had been offered for sale since June. Petitioners further explained that they were attempting to sellPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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