Cynthia L. Rowe - Page 31

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          whether an absence is to be considered temporary or permanent.              
          We were interpreting language virtually identical to that in                
          section 1.2-2(c)(1), Income Tax Regs.  The taxpayer in question             
          had claimed head of household status predicated on his                      
          maintaining a common household with his invalid sister.  The                
          sister was his dependent, and, although confinement was not                 
          absolutely necessary (she could have been maintained elsewhere              
          with 24-hour nursing care), she had been confined for many years            
          to a sanatorium on account of mental illness and had little, if             
          any, chance of recovering.  If she did recover, however, the                
          taxpayer intended that she would again live in his home.  The               
          Commissioner’s principal argument was that, because of the                  
          seriousness of the sister’s illness, it was unreasonable to                 
          assume that she would return to the taxpayer’s household.  We               
          answered: “[T]he true test is not whether the return may be                 
          prevented by an act of God, but rather whether there are                    
          indications that a new permanent habitation has been chosen.”               
          Hein v. Commissioner, supra at 835.                                         
               E.  The Commissioner’s Pronouncements                                  
               In 1958, the Commissioner announced his acquiescence in                
          Hein.  1958-2 C.B. 3, 6.  The boilerplate accompanying the                  
          announcement states, among other things, that the Commissioner’s            
          acquiescence in an adverse decision can be relied on only with              
          respect to the application of the law to the facts in the                   

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