Maurice Butler, T. C. Memo. 2026-116, filed 11/5/26, has a basic problem that is endemic in the Section 152 cases. I’ve chronicled again and again the Section 152(c)(1)(B) ” same principal place of abode as the taxpayer for more than one-half of such taxable year” stumbling block.

Ordinarily, Maurice’s inability to clear this bar would be understandable. Shared parenting agreements rarely require documentation. But in this case, there was a court order and testimony about a logbook kept. Maurice testified on the trial about dates but produced neither.

I won’t quote footnotes 3 and 4 at p. 5 of judge Alina I. (“AIM”) Marshall’s opinion, Maurice was represented by counsel; you may judge for yourselves the quality of that representation.