Black's Law Dictionary,
Sixth Edition, p. 7
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.
[Black's Law Dictionary,
Sixth Edition, p. 7]
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.
|