Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory.

FORBES: Why Phil Mickelson's Remark Was Really Dumb

The idea is that once you have established a place as your domicile it will remain even if you spend a lot of time someplace else.

FORBES: You Can Be Two Places at Once if One of Them is New York

Under 28 U.S.C. sec. 1408, the venue of a bankruptcy case may be based on any of domicile, residence, principal place of business, or principal place of assets.

FORBES: Blixseth - Ninth Circuit Bankruptcy Appellate Panel Rules Nevada Is Proper Venue For Involuntary Bankruptcy Against Former Billionaire Because Holding Companies Formed There