Priv. Ltr. Rul. 200826024 (Mar. 19, 2008)

(primary reason for selling home that taxpayer owned and lived in for fewer than two out of five years before selling the home qualifies as an unforeseen circumstance that makes taxpayer eligible to exclude a reduced amount of gain under I.R.C. §121(c); taxpayer got married, and home not large enough for blended family; also, under local government school enrollment policies, son of spouse of taxpayer would have to move to a new school).