James Lawton Robertson and Lillian Janette Humber Robertson - Page 4

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          school. He taught his course on Friday afternoons and participated          
          in other law school functions, including moot court judging, law            
          review writing, and teaching continuing legal education courses.            
               At all relevant times, petitioners owned a home in Oxford.             
          Petitioners were registered to vote in Oxford; conducted their              
          banking in Oxford; registered their automobiles in Oxford; had              
          their three sons in public schools in Oxford; paid real estate              
          taxes and claimed a homestead exemption for their home in Oxford;           
          attended church in Oxford; and were involved in several civic               
          organizations in Oxford.                                                    
               Because the distance between Oxford and Jackson is 157 miles           
          one way, petitioner developed a weekly schedule to accommodate his          
          two employment positions: on Sunday afternoons, petitioner drove            
          from Oxford to Jackson; from Monday through Thursday petitioner             
          remained in Jackson and attended to his duties on the Mississippi           
          Supreme Court; on Thursday afternoons petitioner drove back to              
          Oxford; on Friday afternoons petitioner taught one course at the            
          law school; during the weekend petitioner resided at his home in            
               Petitioner completed round trips between Oxford and Jackson 48         
          times during 1990, 45 times during 1991, and 30 times during 1992.          
          While in Jackson, petitioner resided in an apartment and paid               
          monthly rent.  While in Oxford, he resided with Mrs. Robertson and          
          their three sons.                                                           

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