- 12 -
into short-term employment contracts; the Getnere contract was
only for 3 months and the e-TECH contract was initially for 3
months, but it was extended for an additional 5 months.
Petitioner also entered into short-term lease agreements for 6
month durations. Respondent, however, argues that petitioner
would have stayed in Australia if he had work. Admittedly,
petitioner testified at trial that his contracts could be
extended and that if he had additional work, he could have
obtained another visa to stay in Australia. Notwithstanding, the
fact of the matter is that petitioner’s e-TECH contract was not
extended, he did not receive additional work, and he immediately
returned to the United States in less than 1 year. In light of
the nature of his business and the foreign location where he
performed his work, termination of petitioner’s employment could
be foreseen within a reasonably short period of time.
Accordingly, we conclude that petitioner’s employment in
Australia was temporary under the facts and circumstances of this
case.
B. Tax Home
We next decide where petitioner’s tax home was for the
relevant period. Petitioner contends that his tax home was his
condominium in Avon, Colorado. In support of his contention,
petitioner relies on the following factual predicate: (1)
Petitioner lived in the condominium before departing to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011