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place under such conditions that it is evident that the
stay is intended to be of short duration.
As regards the concept of home, it should be
observed that any form of home may be taken into
account * * *. But the permanence of the home is
essential; this means that the individual has arranged
to have the dwelling available to him at all times
continuously, and not occasionally for the purpose of a
stay which, owing to the reasons for it, is necessarily
of short duration * * *.
In the instant case, because the family home in Montreal was
available to him continuously during 1990, it appears that
petitioner had a permanent home in Canada. Several facts tend to
show that the Montreal home was petitioner's permanent home:
Petitioner had his own room in the home, where he stored many of
his personal belongings; petitioner kept his two cars in the
garage at the home; and petitioner maintained an office at the
home which he shared with his brother Stephen D. Podd.
Because Ms. Cohen's apartment in Fort Lauderdale was
available to petitioner continuously during 1990, however, it
also appears that petitioner had a permanent home in the United
States. Several facts tend to show that Ms. Cohen's apartment
was petitioner's permanent home: Petitioner stayed at Ms.
Cohen's apartment on his frequent trips to Florida; petitioner
conducted business out of Ms. Cohen's apartment for which he used
a desk, a fax machine, and a mobile phone which he had installed
in the apartment; petitioner kept a car in Florida and docked his
boat at the marina servicing Ms. Cohen's apartment; and
petitioner listed the address of Ms. Cohen's apartment as his own
address on the insurance policy covering his boat and on his
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