Abode.  One's home; habitation; place of dwelling; or residence.  Ordinarily means "domicile."  Living place impermanent in character.  Fowler v. Fowler, 156 Fla. 316, 22 So.2d 817, 818.  The place where a person dwells.  In re Erickson, 18 N.J.Misc. 5, 10 A.2d 142, 146.  Residence of a legal voter.  Pope v. Board of Education Com'rs, 370 Ill. 196, 18 N.E.2d 214, 216.  Fixed place of residence for the time being.  Augustus Co., for Use of Bourgeois v. Manzella, 19 N.J.Misc. 29, 17 A.2d 68, 70.  For service of process, one's fixed place of residence for the time being; his "usual place of abode."  Fed.R. Civil P.4.  Kurilla v Roth, 132 N.J.L. 213, 38 A.2d 862, 864.  See Domicile; Residence.

26 U.S.C. 911(d)(3)

TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART III > Subpart B > § 911
§ 911. Citizens or residents of the United States living abroad

(d) Definitions and special rules

For purposes of this section—

(3) Tax home

The term “tax home” means, with respect to any individual, such individual’s home for purposes of section 162 (a)(2) (relating to traveling expenses while away from home). An individual shall not be treated as having a tax home in a foreign country for any period for which his abode [domicile] is within the United States.

Copyright Family Guardian Fellowship