Terry,

I read that also before but I guess my question should be is what constitutes a second home.  Is that where a taxpayer owns a summer home that they live in a few weeks a year.  Or can it be as in my situation where the client co-owns a home with his mother and the mother lives in the home and he has another home that he lives in with his wife and children.  I guess you can call it a second home but he never resides in it.

What is the definition of a second home.

John