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one domicile, an individual may be a resident of only one country
for purposes of the Federal estate tax. An individual, however,
may be a resident of more than one country for purposes of the
Federal income tax under section 7701(b). Marsh v. Commissioner,
68 T.C. 68, 72 (1977), affd. without published opinion 588 F.2d
1350 (4th Cir. 1978). Since the legal standard for determining
residency for estate tax purposes differs substantially from that
for determining residency for income tax purposes, we do not
think the filing of the Forms 1040NR establishes that decedent
did not intend to return to the United States.
Decedent returned to Pakistan in 1986 to visit with his
family and to meet with his Pakistani cousins to formalize the
agreement to divide the partnership property. Before leaving the
United States, decedent applied for a reentry permit. Decedent's
actions indicate that when he left the United States, he intended
to return as soon as the agreement was finalized. We think he
did not purchase a round-trip ticket because he did not know
exactly how long it would take to formalize the agreement with
11(...continued)
permanent resident of the United States at any time if (A) that
individual has the status of having been lawfully accorded the
privilege of residing permanently in the United States as an
immigrant in accordance with the immigration laws, and (B) that
status has not been revoked (and has not been administratively or
judicially determined to have been abandoned). Sec. 7701(b)(6).
An individual meets the substantial presence test with respect to
any year in which he is present in the United States at least 31
days during the taxable year and a sum of 183 days, calculated
pursuant to a weighted formula, during the taxable year and 2
preceding years. Sec. 7701(b)(3)(A).
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