In week 4, you were introduced to a number of exclusions in the tax code. One of these exclusions is the foreign earned income exclusion under 26 U.S.C. 911. As discussed in last week's lecture notes, taxpayers may claim this exclusion depending on where they keep their "tax home". Administrative regulations and the courts have looked to different tests to determine a taxpayer's tax home. For this week's discussion: 1. Describe some of the factors IRS and/or federal courts use to determine a taxpayer's tax home; 2. Find, cite, and summarize a court case where these factors were discussed; and 3. Cite the regulations (CFR) associated with this exclusion