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1, 1979, he traveled to Spain to visit his brother, Farhad
Elghanian, and to obtain a visa to come to the United States. He
received a B-1 or B-2 entry visa.9
Petitioner then went to New York where he spent about 3
weeks with his parents, family, and friends. He then went to
France for about 1 month. Petitioner went to London for 2-3
weeks in November 1979, and then to Israel for 1-2 weeks, and
back to London for about 2 weeks.
Petitioner then went to New York, stayed briefly with his
parents, and, in December 1979, began occupying an apartment at
279 E. 44th Street owned by petitioner, his wife, and her two
sisters. Petitioner had a birthday party for his brother Phillip
at that apartment in December 1979.
9 B visas permit aliens to enter the United States
temporarily if they have a foreign residence that they have no
intention of abandoning, and do not engage in labor, study, or
work as a representative of foreign media while in the United
States. See sec. 101(a)(15)(B) of the Immigration and
Nationality Act, 66 Stat. 168, 8 U.S.C. sec. 1101(a)(15)(B). A
B-1 visa may be issued to an alien visiting the United States on
business for up to 6 months and may be extended for periods of up
to 6 months. 8 C.F.R. sec. 214.2(b) (1976); see Elsaesser v.
Commissioner, T.C. Memo. 1978-2 (applies 8 C.F.R. sec. 214.2(b)
(1976)). B-2 visas are issued to aliens who are temporary
visitors to the United States for business or for pleasure. See
sec. 101(a)(15)(B) of the Immigration and Nationality Act, 66
Stat. 168, 8 U.S.C. sec. 1101(a)(15)(B); 22 C.F.R. 41.12 (1970
ed.). A B-2 visa may be issued to an alien visiting the United
States temporarily if the alien has permission to enter a foreign
country when he or she leaves the United States. 22 C.F.R. sec.
41.25 (1970 ed.); see Dillin v. Commissioner, 56 T.C. 228, 243
(1971) (discussing B visas and applying 22 C.F.R. sec. 41.25
(1970 ed.)).
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