Edward, Age 52, Leased a House for One Year in Memphis

question 96

Essay

Edward, age 52, leased a house for one year in Memphis with an option to buy as his personal residence. At the end of the lease, he purchased the house. He lived there for an additional 26 months before his employer transferred him to Tucson. Expecting to be in Tucson for 18 to 24 months, he rented the Memphis house for 18 months with an option to extend on a month-to-month basis for an additional 6 months. At the end of the 18-month period, Edward's employer offered him a permanent position in Tucson as branch manager. The tenant who had been occupying Edward's house in Memphis purchased it at the end of the 24-month extended lease period. Is Edward eligible to elect exclusion treatment under § 121?

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Definitions:

Gesturing

The use of movements, especially of the hands and arms, to communicate ideas or feelings.

Mocked

Subjected to ridicule or teasing, often in a mean or hurtful manner.

Carl Jung

A Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for concepts such as the collective unconscious and archetypes.

Communication Style

Refers to the way in which individuals convey their ideas and feelings to others, including verbal and non-verbal methods.