Scott v. United States

As Judge Davis points out, a regulation of long standing, Treas. Reg. § 1.871-2(b) purports to define when an alien present in the United States is a “resident” under our income tax laws, and Reg. § 1.911-2 (a) (2) incorporates it “to the extent feasible” by reference in the determination of what American citizens are bona fide foreign residents under § 911.

*47Under Eeg. § 1.871-2 (b) one who comes to the United States for a definite purpose, which “may be promptly accomplished”, is a “transient”, but if “an extended stay” is necessary to accomplish his purpose he may become a resident even if…