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speak English to join social organizations such as the American
Association of Retired Persons.
Additionally, we do not think the fact that decedent's wife
remained in Pakistan shows that decedent did not intend to reside
permanently in the United States. From the time decedent was 2
years old until his parents' deaths, his mother resided in
Pakistan while his father resided in the United States.
On the basis of the record, we conclude that decedent lived
in the United States in 1985 and at that time decedent intended
to remain in the United States permanently. Therefore, decedent
became domiciled in the United States in 1985.
The fundamental principle that a domicile once acquired is
presumed to continue until it is shown to have been changed now
applies to decedent's domicile in the United States. To
establish that decedent reestablished domicile in Pakistan, it
must be shown that he lived in Pakistan and intended to remain
there indefinitely. Both elements must be present, and one
without the other is insufficient to establish a new domicile.
Decedent lived in Pakistan from December 24, 1986, until the
time of his death. Living in Pakistan without the requisite
intent to remain there indefinitely, however, will not suffice to
constitute domicile. Sec. 20.0-1(b)(1), Estate Tax Regs. A
person acquires a domicile in a place by living there "with no
definite present intention of later removing therefrom." Sec.
20.0-1(b)(1), Estate Tax Regs. (emphasis added).
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