Cynthia L. Rowe - Page 10

                                       - 10 -                                         
          issue.  Id. at 828.  In finding that the taxpayer and Emilie had            
          the same principal place of abode, we focused on the taxpayer’s             
          and Emilie’s intent that Emilie would return to the taxpayer’s              
          home if she were released.  Id. at 834-835.  Moreover, even                 
          though it was unlikely that Emilie would ever recover her health            
          and leave the facility, we emphasized that there were no                    
          indications that Emilie had chosen a new permanent habitation.              
               We apply the factors we set forth in Hein to the                       
          circumstances here and conclude that it was reasonable to assume            
          petitioner would return to her home with her children.  The                 
          criminal case against petitioner was still pending at the end of            
          2002 and she had not been convicted.  As in Hein, there are no              
          indications in the record that petitioner intended to choose a              
          new home.  See id.  In fact, petitioner refers to her mother-in-            
          law’s home as “my home” in documents she filed with the Court.              
               We decline to assess objectively the strength of the                   
          criminal charges against petitioner or require petitioner to show           
          the weakness of the charges against her to determine whether it             
          was reasonable to assume she would return to her home.  Such an             
          analysis would require us to assess the strengths and weaknesses            
          of the criminal case against petitioner.  In addition, we would             
          have to consider other factors such as petitioner’s financial               
          status and assets to estimate whether she could have made bail,             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011