J. Ramsay Farah and Elizabeth Farah - Page 18

               In addition to his employment with Sierra, Dr. Farah also              
          worked at a clinic a half day a week in Towson, Maryland, a                 
          suburb of Baltimore.  Towson is approximately 78 miles from                 
          Hagerstown and 152 miles from Berlin.  Petitioners credibly                 
          testified that Dr. Farah returned to Berlin on the weekends and             
          on all nonworkdays.  They also credibly testified that he                   
          returned approximately once a month to the Hagerstown house after           
          the sale of his practice, and before he began working in                    
          Hagerstown in May 2001.  The record is unclear, however, as to              
          where Dr. Farah stayed while working in Baltimore and Towson, and           
          how often his work required him to travel to various medical                
          facilities.  What is clear is that between the sale of his                  
          medical practice in June 1998 and his return to work in                     
          Hagerstown in May 2001, Dr. Farah spent significantly more time             
          in Berlin than he did in Hagerstown.                                        
               Respondent argues that the consistent usage of utilities               
          between 1997 and 2007 in the Hagerstown house indicates that                
          petitioners spent significant time there.  However, the                     
          consistent utility usage is explained by the occupation of the              
          Hagerstown house by petitioners’ daughter-in-law, Christina                 
          Farah, and after January 1999, her newborn son.                             
               Respondent argues that because Dr. Farah’s employment with             
          Sierra called for him to work in Baltimore, which is closer to              
          Hagerstown than Berlin, his principal residence must be in                  

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