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An individual is treated as present in the United States on any day
that the individual is physically present in the United States at
any time during the day. See sec. 7701(b)(7)(A). As such, the day
of entry into the United States and the day of departure from the
United States are both counted.
The parties disagree as to the number of days petitioner was
present in the United States during 1993 and 1994. Although
petitioner does not dispute the entry dates in the Immigration and
Naturalization Service records, he disagrees with several departure
dates that respondent utilizes. We believe the departure dates
utilized by respondent are accurate.
Petitioner contends that he was not physically present in the
United States for 183 days in either 1993 or 1994. Petitioner
maintains that at most, he was present in the United States for 171
days in 1993 and 164 days in 1994. Respondent, on the other hand,
maintains that petitioner was in the United States for 193 days in
1993 and 185 days in 1994.2 The record supports respondent’s
1(...continued)
Current year = 1
1st preceding year = 1/3
2nd preceding year = 1/6
2 During opening statement at trial, respondent’s counsel
referred to petitioner being present in the United States for 158
days in 1994, whereas on brief, respondent refers to petitioner
being present in the United States for 185 days in 1994. The
record supports a finding that petitioner was present in the
United States for 185 days in 1994, see supra p. 7.
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