Pavel Dobra and Ana Dobra - Page 16

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          the taxpayer did not reside in the household at issue--not only             
          in W.E. Grace v. Commissioner, supra, but also in later cases,              
          see Williams v. Commissioner, 53 T.C. 58 (1969) (Clair Smith                
          distinguished, and head-of-household status denied on the grounds           
          that the taxpayer had never lived in his adopted son's house),              
          affd. per curiam 441 F.2d 1168 (9th Cir. 1971); Biolchin v.                 
          Commissioner, T.C. Memo. 1969-197 (head-of-household status                 
          denied because the taxpayer did not physically occupy his former            
          wife's house), affd. per curiam 433 F.2d 301 (7th Cir. 1970).               
          Other Courts have used a similar approach to distinguish Clair              
          Smith, and to hold that a house in which the taxpayer does not              
          reside is not the taxpayer's home for purposes of the head-of-              
          household provisions.  See, e.g., Muse v. United States, 434 F.2d           
          349 (4th Cir. 1970).                                                        
               On the basis of our head-of-household decisions--and our               
          judgment about the ordinary meanings of words--we believe that a            
          foster care provider must reside in a house or other residential            
          structure, before that structure can qualify as “the foster care            
          provider's home” for purposes of section 131.                               
               We are well aware that we have interpreted other provisions            
          of the Code as not always requiring “home” to have a residential            
          connection.  In particular, section 162(a)(2) provides for the              
          deduction of business travel, meal, and lodging expenses incurred           
          while the taxpayer is “away from home”.  We have long taken the             
          position that a taxpayer's “home” for purposes of this provision            



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