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Is Emanuel a part-time or full-time resident?

Updated: December 13, 2010 11:49AM

Rahm Emanuel’s about-face on whether he is a full-time or part-time Illinois resident for tax purposes may come up at today’s hearing on his eligibility to run for mayor.

Emanuel himself is not scheduled to take the stand until Tuesday. But the issue of whether his wife, Amy Rule, will be subpoenaed to testify, could be decided today.

During two public appearances Sunday, Emanuel refused to take any questions about why he amended his state income tax returns from part-time Illinois resident to full-time Illinois resident after deciding to run for mayor. Emanuel spokesman Ben Labolt said Emanuel’s accountant had made the decision to file the Emanuels’ taxes as part-time Illinois residents.

Also Sunday, attorneys seeking to throw Emanuel off the ballot offered what they said were photos of Emanuel’s Chicago home being “for sale.” The Emanuels offered an e-mail stating they had no intention of selling the home.

Emanuel’s attorneys turned over piles of documents to the Chicago Board of Elections Saturday night in anticipation of Monday morning’s hearing.

“The original return’s statements regarding part-year residency were not accurate,” Emanuel and his wife wrote in a return filed Nov. 24. “The amended returns make clear that we were full-year residents of Illinois in 2009. ... We are also full-year residents of Illinois in 2010.”

Odelson and others have challenged Emanuel’s eligibility to run for mayor of Chicago, saying he fails to meet the requirement in the state’s municipal code that candidates for local office be a resident for a full year prior to the election — the only exception being active military duty.

Emanuel provided documents such as his ownership of his home, which he has rented out, receipts for his payment of the water bills on the house, a list of items he owns still at the house and other items.

Odelson responded Sunday with his own exhibits, including electric and gas bills for the house, which are in the name of the tenant, Robert Halpin, who briefly joined the race for mayor himself.

In his initial state tax filing, Emanuel said he lived in Illinois for the first half of 2009, until his children finished out the school year and they and his wife moved to Washington, D.C. to join him where he had taken a job as President Obama’s chief of staff.

Emanuel spokesman Labolt said the documents show Emanuel always intended to remain a Chicago resident.

Contributing: Kim Janssen

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