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Chrag and Mohammed Ali. Decedent had a definite intention of
leaving Pakistan and returning to the United States. A change of
abode with present intent to return to the former abode upon the
contemplated happening of an event in the indefinite future, such
as completion of business, recovery of health, termination of
employment, or recall by employer, is not a change of residence
or domicile. Crespi v. Commissioner, 44 B.T.A. 670, 676 (1941).
Therefore, decedent did not acquire a new domicile in Pakistan
when he left the United States in December of 1986.
We also do not think that the expiration of the reentry
permit indicates that decedent changed his mind and abandoned his
intention to return to the United States. The reentry permit
expired after decedent's health began to fail and following his
first hospitalization in Pakistan. The expiration of the reentry
permit meant that decedent would have had to apply for a
returning resident visa from the American Consul before returning
to the United States. It was not unreasonable for decedent or a
family member to wait until decedent's health improved and he was
able to travel before applying for a returning resident visa.
A domicile is not changed even by long continued absence if
there is any intention of returning, "even though intention be
doubtful". Weis v. Commissioner, 30 B.T.A. at 487 (emphasis
added). Decedent had a definite intention of leaving Pakistan
and returning to the United States. Most of decedent's business
and property interests were located in the United States. At the
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