Emmanuel M. and Blessing N. Nwankwo - Page 13

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               Section 1.871-4, Income Tax Regs., sets forth the rules of             
          evidence that further govern the determination of an alien’s                
          residence:                                                                  
               Sec. 1.871-4.  Proof of residence of aliens.                           
                    (a) Rules of evidence.  The following rules of                    
               evidence shall govern in determining whether or not an                 
               alien within the United States has acquired residence                  
               therein for purposes of the income tax.                                
                    (b) Nonresidence presumed.  An alien, by reason of                
               his alienage, is presumed to be a nonresident alien.                   
                    (c) Presumption rebutted.  * * *.                                 
                         (2) Other aliens.  In the case of other                      
               aliens, the presumption as to the alien’s nonresidence                 
               may be overcome by proof--                                             
                              (i) That the alien has filed a                          
               declaration of his intention to become a citizen of the                
               United States under the naturalization laws; or                        
                              (ii) That the alien has filed Form 1078                 
               or its equivalent; or                                                  
                              (iii) Of acts and statements of the                     
               alien showing a definite intention to acquire residence                
               in the United States or showing that his stay in the                   
               United States has been of such an extended nature as to                
               constitute him a resident.                                             
               First, although it is unclear from the record before us                
          whether the elder Nwankwos filed a declaration of their                     
          intentions or Forms 1078, Certificate of Alian Claiming Residence           
          in the United States, we are satisfied that the elder Mrs.                  
          Nwankwo, through both deed and word, desired to remain                      
          permanently in the United States.  Petitioners testified that               
          Caroline Nwankwo spoke of her desire never to return to Nigeria,            





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