Cynthia L. Rowe - Page 30

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               Thus, where, at the time a determination of abode must be              
          made, it cannot be determined whether a person’s absence is                 
          permanent, the absence will be ignored if it is reasonable to               
          assume that the person will return.1  For instance, assume that             
          petitioner had been arrested on strong evidence of child abuse.             
          At the time of her arrest, or at any time thereafter while the              
          household still existed and she remained in jail, no one could              
          say with certainty that her absence was permanent.  Given the               
          strong evidence of child abuse, however, it would be reasonable             
          to assume that her absence would be permanent, no matter how the            
          charges against her were resolved.  In contrast, it might be                
          unreasonable to make the same assumption if the only charge                 
          against her were that she had stolen money that she had expended            
          on support for her children.2                                               
               D.  Hein v. Commissioner                                               
               In Hein v. Commissioner, 28 T.C. 826 (1957), a Court-                  
          reviewed opinion, we held that a lack of a showing of the intent            
          permanently to abide elsewhere is dispositive of the issue                  

               1  And, in circumstances not here pertinent, the taxpayer              
          continues to maintain the household or a substantially equivalent           
          household in anticipation of her or her co-occupant’s return.               
          Sec. 1.2-2(c)(1), Income Tax Regs.                                          
               2  If it is reasonable to assume that a taxpayer absent from           
          her household on account of a special condition will return to              
          the household, then her death prior to her return (making her               
          absence permanent) would not seem to be a disabling factor                  
          because of the language of sec. 1.2-2(c)(1), Income Tax Regs.,              
          dealing with death during the taxable year.                                 

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