Bernard Boozer - Page 9

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          Instead, petitioner stated that he "stayed at a friend's place".            
          Further, petitioner stated that the house in Central Square was             
          unoccupied and "was just sitting there in 1991."  Thus, we                  
          conclude that petitioner's house in Delhi where he and his family           
          resided was his residence as defined by the Court of Appeals for            
          the Second Circuit.                                                         
               Therefore, petitioner was not "away from home" for purposes            
          of section 162.  Accordingly, respondent is sustained on this               
          issue.                                                                      
                                                  Decision will be entered            
                                             under Rule 155.                          


























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