This section contains the nature of the case and procedural background.

Ps are seeking a refund of $ 45,009.00 for income taxes they paid in the 1998 tax year on the gain realized from the sale of their residence in Wisconsin. D disallowed the requested refund. The Taxpayer Relief Act of 1997, provides in relevant part that ' gross income shall not include gain from the sale … of property if, during the 5-year period ending on the date of sale …, such property has been owned and used by the taxpayer as the taxpayer's principal residence for periods aggregating 2 years or more.' D does not dispute, during the five-year period from September 15, 1993 through September 15, 1998 P occupied their Wisconsin residence for 847 days, their Georgia residence for 563 days, and their Arizona residence for 375 days. Ps claim that time spent determines principal residence.

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