Immigration
Aug. 22, 2000
Location Limbo
By Mara E. Nez and Michelle B. Graham. An attorney must never assume or accept someone else's determination of residence.
By María E. Núñez and Michelle B. Graham
Many factual assumptions and legal conclusions are made by taxpayers and their advisers on the basis of a taxpayer's "residence" or "non residence" in the United States. What many of those taxpayers and their advisers don't know is that the concept of residence has differe...
Many factual assumptions and legal conclusions are made by taxpayers and their advisers on the basis of a taxpayer's "residence" or "non residence" in the United States. What many of those taxpayers and their advisers don't know is that the concept of residence has differe...
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