Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 58-70

1958-1 C.B. 341

Full Text

Rev. Rul. 58-70

The decedent, a nonresident alien, was admitted to the United States in June, 1954, as a visitor for pleasure. He stayed until December, 1954. In August, 1954, he certified to a District Director of Internal Revenue that he was a nonresident alien residing in a European country. He was subsequently admitted again to the United States in November, 1955, temporarily until May, 1956. At this time he brought into the United States an automobile of foreign manufacture on which he did not pay duty. (This privilege is available only to nonresidents who bring automobiles into the United States for touring purposes.) In March of 1956 he left the United States for Montreal, Canada, for the purpose of obtaining an immigration visa in order to establish permanent residence in the United States so that he could apply for American citizenship. The visa was issued by the American Consul in Montreal on April 21, 1956. At that time he claimed that he was a resident of the country in Europe. He departed from the United States for Europe on April 25, 1956, having re-entered the United States on his visitor's permit, and remained in Europe until his death in July, 1956. Held , since the decedent never entered the United States except as a temporary visitor, he was not domiciled in the United States for the purpose of the Federal estate tax. Although the decedent may have formed the intent of establishing a domicile in the United States, his course of conduct does not support that degree of intent necessary to effect a change of domicile, i.e. , a present intent coupled with some affirmative act.