George F. Walker - Page 17

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               From this record, we do not find it was reasonable to assume           
          Stefan would return home to live with petitioner in Washing-                
          ton, D.C., upon graduation from college.  Further, we do not find           
          that petitioner maintained a household in anticipation of his               
          son's return.  Accordingly, we sustain respondent's determination           
          on this issue.                                                              
               To reflect the foregoing,                                              
                                             Decision will be entered under           
                                        Rule 155.                                     






























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