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Abdul is a citizen of Saudi Arabia who lives there for most of the year. Abdul, who has never been to the United States, receives

Abdul is a citizen of Saudi Arabia who lives there for most of the year. Abdul, who has never been to the United States, receives significant annual income from his major oil holdings in Saudi Arabia. In Year 1, Abdul visits the United States from April 1 to July 30. In Year 2, Abdul visits the United States from February 1 to June 20, and is also considering a five-day trip to the United States during the month of November. 

As Abdul's tax adviser, do you think he should make the trip in November?

Suppose Abdul does not meet the closest connection exception. Would your answer change if Abdul had a green card?

Assume that every month contains 30 days.



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