Cynthia L. Rowe - Page 32

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          particular case, and that the acquiescence means acceptance of              
          the conclusion reached and does not necessarily mean acceptance             
          and approval of any or all of the reasons assigned by the Court             
          for its conclusions.  Id. at 3.                                             
               In 1966, the Commissioner issued Rev. Rul. 66-28, 1966-1               
          C.B. 31, which concerns whether an individual qualified as the              
          taxpayer’s dependent under then section 152(a)(9).  The ruling              
          addresses the question of whether the individual, who was                   
          indefinitely confined to a nursing home because of an illness               
          requiring constant medical care, was to be considered temporarily           
          absent from her principal place of abode during such confinement.           
          The pertinent regulation, then and now, contains a provision                
          dealing with temporary absence due to special circumstances                 
          similar to the temporary absence provision in section 1.2-                  
          2(c)(1), Income Tax Regs.  See section 1.152-1(b), Income Tax               
          Regs.  The provisions are not identical, however, in that section           
          1.152-1(b), Income Tax Regs., unlike section 1.2-2(c)(1), Income            
          Tax Regs., does not include the reasonable-expectation-of-return            
               Relying on the similarity of the two provisions and this               
          Court’s interpretation of the predecessor of section 1.2-2(c)(1),           
          Income Tax Regs., in Hein v. Commissioner, supra, the                       
          Commissioner concluded that indefinite confinement to a nursing             
          home because of illness will likewise be considered a temporary             

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