In Matter of Slavin (ALJ June 7, 2007), the ALJ held that a two-bedroom, 1000 square foot mountain cabin (located in the high peaks region of the Catskill Mountains) was not a permanent place of abode, even though the cabin had electric baseboard heating, running water and indoor plumbing. The cabin was accessible only by a dirt trail (which was nearly impossible to access in the winter months) and was used solely as a vacation home. Moreover, it did not have town services (such as trash collection), cable service or television reception. After this case came out, however, the taxpayer applied for attorneys’ fees, and the Judge deciding that question not only rejected the taxpayer’s request for costs, but also questioned whether the first ALJ even got it right! Slavin (ALJ November 29, 2007).