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SUPPLEMENTAL MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
petitioners' motion pursuant to Rule 161 for reconsideration of
our prior Memorandum Opinion, T.C. Memo. 1998-231 (prior
opinion). Unless otherwise indicated all section references are
to the Internal Revenue Code in effect for the years in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure. Petitioners ask that we reconsider our prior
opinion that held, inter alia, that petitioner Victor I. Podd,
Jr. (hereinafter petitioner), was not a Canadian resident during
1990 and that he was a U.S. resident during that year.
We incorporate into this Supplemental Memorandum Opinion by
reference the findings of fact in our prior opinion.
Additionally, we restate below certain of those findings that are
relevant to the issues presented by the instant motion. We also
set forth below certain supplementary findings of fact that were
not set forth in our prior opinion but which are based on the
record of the trial of the instant case and relevant to our
analysis below.
Petitioner was born and raised in Canada and is a Canadian
citizen. Since 1970, petitioner's family has maintained a home
in Montreal, Province of Quebec, Canada (family home). On July
6, 1987, petitioner applied for U.S. resident alien immigration
status. The Immigration and Naturalization Service (INS) granted
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