Reply #12: do you? and don't you wonder why he changed his tax filing after he decided to run? [View All]

[Hannah Bell]

The argument is that Emanuel is like Wills…he worked in DC for more than a year so he had this position for longer than the IRS allows for a “temporary assignment”. DC thus became Emanuel’s tax home.

This is important because a person can have investment properties all over the country, owning homes, pieces of real estate, businesses, whatever. But that person can have only one tax home, which is the place that person actually “lives”.

Emanuel still owned a house in Chicago, but he turned that into an investment property when he moved out of the city for DC in 2008. He did not leave the house vacant and available to himself to come and go from it here in Chicago…but even if he did, the Maury Wills Tax Court case shows that the Court can decide where a person reports to work each day is where that person actually “lives”.

http://hillbuzz.org/2010/12/13/rahm-emanuel-residency-challenge-update-looks-like-it-is-headed-to-illinois-supreme-court-one-way-or-the-other/


The objectors had several hours to express their dissent at the commission meeting, where the board opened the floor for more than a dozen of them to react to Morris' recommendation. One objector, Lora Chamberlain, argued that the decision was "very simple" — that since Emanuel didn't physically move back to Chicago until last fall, he was not legally allowed to appear on the ballot.

"That was still 6 ½ months short of what was necessary," Chamberlain said. "Please, just be true to the law."

More than two dozen people had challenged Emanuel's candidacy, contending he didn't meet a one-year residency requirement.

The hearing focused heavily on Emanuel's home, with objectors contending he wasn't a resident partly because he rented out his house when his family joined him in Washington in the summer of 2009.
Emanuel said he leased his home for safety and security reasons.

He tried to move back into his house when he returned to Chicago but the family renting it wanted $100,000 to break the lease and move out early.

http://www.pjstar.com/news/x1651492465/Emanuel-can-run-for-Chicago-mayor-recommends-hearing-officer


but since you know more than i, how about if *you* cite the actual law.