- 6 - same language. In enacting section 12(c), Congress intended that section: to apply where the taxpayer and such other members of the household live together in such household * * * (except for temporary absences due to special circumstances). The fact that a child may be at college during the college term does not prevent the home of the taxpayer from also constituting the principal place of abode of the child. However, such home will not be considered as the principal place of abode where the child establishes a separate habitation and only returns for periodic visits. * * * [H. Rept. 586, 82d Cong., 1st Sess. (1951), 1951-2 C.B. 434; emphasis added.] Manning v. Commissioner, 72 T.C. 838, 840 (1979). In this case, for Maggie's absence to be "temporary" and for petitioner's household to be considered the principal place of abode for his daughter, petitioner must meet the following three requirements: (1) The special circumstances or necessity of the absence must be a type intended by the statute; (2) it must be reasonable for petitioner to assume his daughter would return to the household; and (3) petitioner must have maintained the household in anticipation of such return. Id. at 840-841. The record does not support a conclusion that Maggie's absence from petitioner's home was temporary during 1999. Maggie completed her undergraduate degree during 1999 at Richmond, Virginia, where she lived and worked part-time for 4 years. She chose to stay in Richmond not only to continue working part-time but also to obtain an advanced degree. More importantly, therePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011