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.

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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.

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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.

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