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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 sell
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