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Under ordinary circumstances, the place of birth is one's
first domicile. Id. There is no question about decedent's
having been domiciled in Pakistan before his coming to the United
States in 1971 on a temporary visitor visa.
We start with the fundamental principle that "a domicile
once acquired is presumed to continue until it is shown to have
been changed." Mitchell v. United States, 88 U.S. (21 Wall.)
350, 353 (1874); Estate of Nienhuys v. Commissioner, 17 T.C.
1149, 1159 (1952). If there is doubt, the presumption is that
the domicile has not been changed. Weis v. Commissioner, 30
B.T.A. 478, 487 (1934). Section 20.0-1(b)(1), Estate Tax Regs.,
provides in part:
A person acquires a domicile in a place by living
there, for even a brief period of time, with no
definite present intention of later removing therefrom.
Residence without the requisite intention to remain
indefinitely will not suffice to constitute domicile,
nor will intention to change domicile effect such a
change unless accompanied by actual removal.
Thus, for decedent to have established a new domicile in the
United States, two things are indispensable: (1) Decedent must
have lived in the United States, and (2) he must have intended to
remain here indefinitely. Both elements must be present, and one
without the other is insufficient to establish a new domicile.
Mitchell v. United States, supra; Forni v. Commissioner, 22 T.C.
975 (1954); Estate of Nienhuys v. Commissioner, supra; sec. 20.0-
1(b)(1), Estate Tax Regs.
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