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during the winter months was sufficient to support him for the
entire year. He stopped working in New Jersey and did not file a
New Jersey State income tax return for those years that he had no
income earned from employment within that State. Petitioner’s
1994, 1995, and 1996 Federal income tax returns were filed
listing the apartment as petitioner’s address; the Schedules C,
Profit or Loss From Business, included with those returns also
listed the apartment as the address of petitioner’s business.
Forms 1099 issued to petitioner by third parties for those years
were sent to the apartment.
From 1992 to 1996, although he no longer worked in New
Jersey, petitioner returned to the New Jersey residence in the
spring and remained there through the summer and some of the fall
seasons each year. During those years he was the only occupant
of the house. The utilities always remained in service and the
house always remained furnished. With the exception of some
clothing and an automobile that he kept in Florida, petitioner
kept his personal belongings at the New Jersey residence.
Petitioner’s children who lived in New Jersey watched the New
Jersey residence when petitioner was in Florida, but none of the
children lived there or had keys to it.
Petitioner sold the New Jersey residence on July 5, 1996,
for $85,000. In connection with the sale, petitioner received
$21,000 in cash and a note from the purchasers. The note is
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