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5. Conclusion
We shall sustain respondent’s determination of a deficiency
to the extent it is based on a disallowance of a deduction for
the Dallas apartment rental amount.
C. Florida Expenses
1. Facts
The parties have stipulated that, in April 1994, the
Duquettes relocated to Naples, Florida. A property settlement
agreement entered into by them in connection with their divorce
recites that they “lived and cohabited as Husband and Wife until
on or about April 1994". The Duquettes were married during all
of calendar year 1994, and they filed a joint Federal income tax
return for that year (the joint return). The joint return is
signed by Norman and is dated March 13, 1995. Attached to the
joint return is a form reporting the sale of the Dallas
apartment. That form recites that, on July 25, 1994, Aline had
purchased a replacement residence and that Norman “will do so
within the two year period [permitted for tax free replacement of
a principal residence]”. From April 1994, until September 30,
1994 (the last day of the 1994 tax year), Norman’s presence in
Florida was sporadic. He testified: “When I went down there in
May and June, I helped her [Aline] look for places.” Apparently,
Aline was staying in temporary lodgings. Norman testified that
he spent time with Aline in such temporary lodging. He testified
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