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and that she wished to remain close to her children and
grandchildren. Accordingly, under section 1.871-4(c)(2)(i) and
(ii), Income Tax Regs., we find her words and actions sufficient
as to constitute her a resident for taxable year 2002. Having
considered the facts before us and after giving due consideration
to the presumption as set forth in the regulations, we conclude
that Caroline Nwankwo was a resident of the United States in
taxable year 2002, and that petitioners are entitled, therefore,
to a dependency exemption for her.
In contrast, the record indicates that the elder Mr. Nwankwo
was adamant in both deed and word that his stay in the United
States was temporary. Petitioners testified that he often told
them of his desire to return to Nigeria, that he regretted
leaving behind his other son and family, with whom he wished to
be reunited, and that he did not want petitioners to purchase him
a round trip ticket upon his return to Nigeria in January 2002.
Petitioners also testified that the elder Mr. Nwankwo was
dissatisfied from the time that he first came to the United
States in 1998, and that he often told them of his distaste for
the cold New Jersey winters and the high cost of public
transportation. In fact, petitioners testified that were it not
for the presence of the elder Mrs. Nwankwo, and the costs
associated with a return to Nigeria, the elder Mr. Nwankwo would
have returned to Nigeria. Finally, Raphael Nwankwo returned to
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