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individual shall not be treated as having a tax home in a foreign
country for any period for which his abode is within the United
States.”
With respect to the term “abode”, section 1.911-2(b), Income
Tax Regs., provides that
Temporary presence of the individual in the United
States does not necessarily mean that the individual’s
abode is in the United States during that time.
Maintenance of a dwelling in the United States by an
individual, whether or not that dwelling is used by the
individual’s spouse and dependents, does not necessarily
mean that the individual’s abode is in the United
States.
The Court has held:
While an exact definition of “abode” depends upon the
context in which the word is used, it clearly does not
mean one’s principal place of business. Thus, “abode”
has a domestic rather than vocational meaning, and
stands in contrast to “tax home” as defined for purposes
of section 162(a)(2).
Bujol v. Commissioner, T.C. Memo. 1987-230, affd. without
published opinion 842 F.2d 328 (5th Cir. 1988).
Respondent concedes that petitioner was entitled to the
foreign earned income exclusion under section 911(a) from January
1 through April 30, 1999. Respondent, however, contends that
petitioner left Japan and took up residence at the Rivercliff
property on May 1, 1999, and lived there throughout the remainder
of 1999. Respondent asserts that as of May 1, 1999, petitioner’s
abode was within the United States and as of that date he was no
longer a qualified individual under section 911(d)(1). Therefore,
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