- 11 - 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 hisPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011