George F. Walker - Page 16

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               Petitioner contends that, with regard to his son Stefan, the           
          housing arrangement complied with the requirements as set out in            
          the regulations.  For petitioner's residence to be considered his           
          son's principal place of abode, petitioner must meet the follow-            
          ing three requirements:  (1) The special circumstances or neces-            
          sity of the absence must be a type intended by the statute;                 
          (2) it was reasonable for petitioner to assume his son, if ever             
          able, would return to the household, and (3) petitioner main-               
          tained the household in anticipation of his return.  See Manning            
          v. Commissioner, 72 T.C. 838, 840-841 (1979).  The evidence does            
          not support petitioner's contentions.                                       
               Petitioner's son, Stefan, spent the entire year in college.            
          He did not stay with petitioner at Mr. Boswell's house for even             
          one night during 1990.  Mr. Boswell's home is a three-bedroom               
          house.  The owner, Mr. Boswell, slept in one bedroom, petitioner            
          slept in the second, and the third room had a sofa and a shelf of           
          books but no bed.  Mr. Boswell credibly testified that he and               
          petitioner never discussed having any of his children stay at the           
          house, and Mr. Boswell stated:  "I wouldn't have had the room for           
          them [petitioner's children] anyway."  On brief, petitioner                 
          candidly admitted that the only reason for one of his children to           
          stay with him would be in the event of an emergency.  Ultimately,           
          Stefan graduated from college in 1991, and after graduation he              
          continued to live in Arkansas.                                              

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