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time of decedent's death, those interests were valued at
approximately $746,000. Decedent also maintained bank accounts
in the United States. At the time of his death the value of the
deposits in his bank accounts was over $70,000. By contrast, the
only property decedent owned in Pakistan was the 15-acre farm,
valued at $15,000 at the time of his death. The record shows
that decedent wanted to return to the United States, but his poor
health prevented him from doing so.
No one, except the individual, knows or can know with
absolute certainty whether, in fact, he chooses to abandon his
domicile and adopt a new one. "We can only have a belief of
varying degrees of certainty, after considering that person's
declarations, conduct, character, temperament, etc." Bank of New
York & Trust Co. v. Commissioner, 21 B.T.A. at 203. On the basis
of the record as a whole, we conclude that decedent never
abandoned his domicile in the United States. We hold, therefore,
that decedent was a resident of the United States on the date of
his death.
To reflect the foregoing and because of concessions by
petitioner,
Decision will be entered
under Rule 155.
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