Stephen D. Podd - Page 5

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               During 1990, petitioner shared an office at the family home            
          with his brother Stephen D. Podd.  Petitioner was allotted his              
          own bedroom at the family home in which he kept many personal               
          belongings, including his stereo and hockey equipment.                      
          Petitioner also kept two automobiles, both registered in                    
          Montreal, in the garage of the family home.  During 1990,                   
          petitioner retained his Montreal driver's license and Canadian              
          health insurance.  Petitioner saw a Canadian doctor and a                   
          Canadian dentist.  Petitioner also maintained bank accounts at              
          four Montreal banks and membership at a Canadian health club.               
          For the 1990 taxable year, petitioner filed a Canadian resident             
          income tax return.                                                          
               On January 1, 1991, petitioner and Ms. Cohen became engaged            
          and, on August 16, 1991, they married.  During 1991, petitioner             
          moved his personal belongings, including one of his automobiles,            
          from Canada to Florida.  Afterwards, petitioner began seeing a              
          doctor and a dentist in Florida and joined a health club.  For              
          the 1991 taxable year, petitioner claimed that he was a U.S.                
          resident for income tax purposes and resided in Fort Lauderdale,            
          Florida.                                                                    
               We must decide whether to reconsider our prior opinion that            
          held petitioner was a U.S. resident during 1990 and that he was             
          not a Canadian resident during that year.  Rule 161 provides that           
          a motion for reconsideration must be filed within 30 days after a           
          written opinion has been served unless the Court otherwise                  



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