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respondent argues petitioner was not entitled to the foreign
earned income exclusion under section 911(a) from May 1 through
December 31, 1999.
Petitioner contends that he was only temporarily in the
United States in 1999 and merely provided maintenance for his
family’s dwelling on the Rivercliff property. As a result, he
argues that pursuant to section 911(d)(3) and section 1.911-2(b),
Income Tax Regs., his tax home remained in Japan throughout 1999.
On at least three occasions, petitioner informed Multnomah
County by correspondence that he and his family intended to begin
using the Rivercliff property as their permanent residence in the
spring of 1999. On June 29, 1999, petitioner mailed a letter to
Multnomah County stating that he and his family had not attended a
May 21, 1999, appeal hearing because they had been in the process
of moving from their former Japanese residence to their new
permanent residence at the Rivercliff property. The June 29,
1999, letter also stated petitioner and his family were presently
residing on the Rivercliff property permanently.
Kumiko Talmage testified that she, petitioner, and Lillian
Talmage moved to the Rivercliff property on June 9, 1999, with the
intention of living there permanently, while petitioner
occasionally returned to Japan to conduct business.
Petitioner testified that only Kumiko and Lillian Talmage
intended to move to the Rivercliff property in the spring of 1999.
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