In Lock v. IRS, T.C. Summary Opinion 2017-10 (a summary opinion with less precedential weight than a memorandum opinion), the Court provided the following analysis of the taxpayer’s circumstances under the Foreign Earned Income Exclusion law (IRC Section 911):"Section 911(d)(3) defines the term “tax home” as follows: (3)Tax home.--The term “tax home” means, with respect to any individual, such individual’s home for purposes of section 162(a)(2) (relati [...]
