I have spent the last 20 years explaining the concept of a tax home to clients and those that claim to know more than the IRS. This is a very instructive and candid Tax Court case that uses more common vocabulary so non-attorney readers can understand. A good description of a tax home.
The case also focuses on a common practice among mobile professionals of using a friends or relatives home as a tax residence and what should be expected.
Also, the case introduces another term to the tax home vocabulary: it defines an itinerant – someone who does not have a fixed tax home – as a “Tax Turtle” 🙂