Domicile for Immigration and Federal Gift and Estate Tax Purposes--Is a Harmonious Rule Possible

Authors

Leon Wildes
David Grunblatt

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Article

Abstract

This Article explores the question of when does a nonimmigrant alien establish a United States domicile and, thus, a residence subjecting him to estate and gift tax. The authors argue that the case law, in both the tax and immigration fields, gives only a partial answer to that question, and identifies only the G-4 visa holder as capable of establishing a domicile, but fail to include other categories. The authors recommend that regulations be promulgated to delineate whether and under what circumstances each category of nonimmigrant aliens may, if at all, establish a United States domicile.

Recommended Citation

Leon Wildes & David Grunblatt, Domicile for Immigration and Federal Gift and Estate Tax Purposes--Is a Harmonious Rule Possible, 21 San Diego L. Rev. 113 (1983).
Available at: https://digital.sandiego.edu/sdlr/vol21/iss1/6