26 C.F.R. § 1.871-5
Loss of residence by an alien
An alien who has acquired residence in the United States retains his status as a resident until he abandons the same and actually departs from the United States. An intention to change his residence does not change his status as a resident alien to that of a nonresident alien. Thus, an alien who has acquired a residence in the United States is taxable as a resident for the remainder of his stay in the United States.
Notes of Decisions
Cited in 11
cases, 1968–2014 · leading case: Lemery v. Comm'r, 54 T.C. 480 (Tax Ct. 1970).
Lemery v. Comm'r, 54 T.C. 480 (Tax Ct. 1970). “Held : Even assuming that petitioner is correct in contending that the O.”
Bergersen v. Comm'r, 70 T.C.M. 568 (Tax Ct. 1995). “871-5, Income Tax Regs. , in determining whether an individual is a bona fide resident of Puerto Rico.”
Marsh v. Comm'r, 68 T.C. 68 (Tax Ct. 1977). “, that provides *125 an alien, by reason of her alienage, a supposition of nonresidency, is rebutted. 5 Once an alien has acquired residence in the United States, she retains such status until she abandons it and departs from the United States.”
Craig v. Comm'r, 73 T.C. 1034 (Tax Ct. 1980). “871-5, Income Tax Regs. , provides: Loss of residence by an alien.”
Ermogeni v. Comm'r, 35 T.C.M. 870 (Tax Ct. 1976). “Petitioner contends that when he was assigned to the Ivory Coast in April 1965, he abandoned his residence in the United States.”
Vazquez v. Comm'r, 66 T.C.M. 406 (Tax Ct. 1993). “Thus, this Court determines whether an individual is a bona fide resident of Puerto Rico by analyzing the facts and circumstances in each case and applying the principles of section 1.871-2 , 1.871-3 , 1.”
Park v. Comm'r, 79 T.C. 252 (Tax Ct. 1982). “Part of respondent's argument on brief was that petitioner became a resident of the United States long before 1972 and did not abandon his residence in this country until he departed under the cloud of a Federal indictment in 1977. In this connection, see sec.”
Baddock v. Comm'r, 27 T.C.M. 289 (Tax Ct. 1968). “Assuming, without deciding, that petitioner acquired the status of a "resident alien" while he was in the United States, it is clear that he forfeited this status when he left the United States on July 11, 1963, with no intention to return.”
Zhengnan Shi v. Comm'r, 2014 T.C. Memo. 173 (Tax Ct. 2014). “On both his 2005 tax return and 2005 amended return, petitioner signed the jurat declaring to the best of his knowledge that the statements made within the returns were true, correct, and complete.”
Hoskins v. Comm'r, 46 T.C.M. 1172 (Tax Ct. 1983). “Once an alien has acquired residency in the United States, she retains such status until she abandons it and actually departs from the United States.”
Tracy v. Comm'r, 32 T.C.M. 102 (Tax Ct. 1973). “Tracy's departure from the United States and the admission of her intention to return to this country show that she did not intend to, nor did she in fact, abandon her status as a resident alien. Clearly she was a resident alien of the United States at the time of her departure…”
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