Faramarz and Mitra Elghanian - Page 20

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          United States temporarily, that he had a foreign residence that             
          he had no intention of abandoning, and that he did not enter to,            
          for example, work or study.  See supra p. 9 note 9, p. 19 note              
          13.                                                                         
               Fourth, petitioner’s statement in his application for                  
          permanent residence in the United States in 1983 that he                    
          “eventually” would like to permanently reside in the United                 
          States seems at odds with the proposition that he already was a             
          U.S. resident.                                                              
                    b.   Petitioner’s Years in the United States                      
               Petitioner argues that the fact that he was in the United              
          States from 1969 through 1977 and part of 1979 establishes that             
          he was a U.S. resident in 1979.  We disagree.  Petitioner did not           
          work in the United States, participate in the economy or society,           
          or demonstrate a degree of permanent attachment to the United               
          States.  Park v. Commissioner, 79 T.C. at 287; see Demore v. Kim,           
          538 U.S. 510, 544 (2003); In re Griffiths, 413 U.S. 717, 722                
          (1973); Sochurek v. Commissioner, 300 F.2d 34, 38 (7th Cir.                 
          1962), revg. and remanding 36 T.C. 131 (1961).                              
               Petitioners point out that we have held that a taxpayer who            
          entered the United States under a student visa was a U.S.                   
          resident.  Siddiqi v. Commissioner, 70 T.C. 553 (1978).                     
          Petitioners contend that this case is like Siddiqi.  We disagree.           
          The taxpayer in that case interrupted his formal education to               






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