Estate of Khan v. Commissioner

75 T.C.M. 1597 (1998)

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Estate of Khan v. Commissioner

United States Tax Court
75 T.C.M. 1597 (1998)

Facts

Barkat Khan, a citizen of Pakistan, inherited significant farming and business interests based in the United States from his father and other family members. Khan came to the United States on a temporary visa in 1971 and remained in the country until 1974. After returning to Pakistan, Khan began seeking a visa for permanent US residence, which he obtained in 1984. In 1985, Khan moved to the United States. In 1986, Khan returned to Pakistan to visit his family. Although Khan secured a reentry permit prior to leaving, he never returned to the United States. Khan died in Pakistan in 1991. Khan’s estate (plaintiff) filed a federal estate-tax return on the basis of Khan’s status as a resident noncitizen of the United States, indicating that Khan had established a domicile in California in 1985. Under this status, Khan’s estate qualified for a tax credit of $192,800. However, the commissioner of the Internal Revenue Service (IRS) (defendant) assessed a deficiency, asserting that Khan was a nonresident at the time of his death and therefore was entitled to a much smaller credit. The estate challenged the IRS determination in the United States Tax Court.

Rule of Law

Issue

Holding and Reasoning (Wright, J.)

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Federal Income Tax

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