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Respondent contends that the filing of Forms 1040NR for the
taxable years after 1985 on decedent's behalf indicates that
decedent intended to abandon his domicile in the United States.
We disagree.
Decedent's tax returns were prepared by Woodmansee on the
basis of information provided by Lucchesi. When Lucchesi took
the returns to Aslam to be signed, he did not read or explain the
returns to Aslam. Because of Aslam's poor eyesight, he did not
read the returns himself. Aslam signed the returns under a power
of attorney, and decedent never saw the returns. We do not think
that the filing of the Forms 1040NR on decedent's behalf under
these circumstances establishes that decedent intended to abandon
his domicile in the United States.
Furthermore, the term "resident" has different meanings in
different settings under differing statutes. Forni v.
Commissioner, 22 T.C. at 986. An individual's classification as
a resident of the United States for purposes of the Federal
estate tax is dependent upon his being domiciled in the United
States, whereas an individual's classification as a resident for
purposes of the Federal income tax is determined by the standards
set forth in section 7701(b).11 Since an individual can have but
11 Section 7701(b)(1)(A) provides that, for purposes of the
Federal income tax, an alien individual is a resident of the
United States (1) if he is a lawful permanent resident of the
United States at any time during the calendar year or (2) if he
meets the "substantial presence test". An individual is a lawful
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