Supplement to the Law and Practice of Inheritance Taxation in the State of New York, 1914-1915 - Softcover
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1915. Excerpt: ... In Matter Of Seligman Mayer, N. Y. Law Journal, July 10, 1914, Surrogate Fowler held: "The attorney for the State Comptroller and the attorney for the executrix have entered into a stipulation, annexed to the report herein, that the question of the domicile of decedent shall be determined by the surrogate upon the evidence submitted to the transfer tax appraiser. The evidence is extremely meagre. But the estate is small. A statement made by the decedent to his attorney and contained in the attorney's testimony in substance that the decedent declared he was going to Atlantic City to get away from New York and 'that he was going to make Atlantic City his home and live the rest of his life in peace down there,' convinces me that the decedent's intention in going to New Jersey was to abandon his domicile in New York and acquire a residence in Atlantic City, N. J. This he apparently did. The declaration in his will in which he describes himself as 'of the City and State of New York' cannot be regarded as conclusive in fixing the last domicile of decedent (Matter of Grant, 83 Misc. 257, 260; Matter of Rothschild, 86 id. 364; Matter of Riley, 86 id. 628). I find from the evidence before me that the decedent was not a resident of the State of New York, but that his domicile at the time of his death was Atlantic City, N. J. An order should therefore be entered remitting the report to the appraiser for further report by him in accordance with this decision." In Matter Of Mesa Y Hernandez, 87 Misc. 242, 149 N. Y. Supp. 537, appeal pending, the will of testator, executed in the City of New York, recited that he was "a native of Colon, in the Province of Matanzas, Island of Cuba, residing and domiciled at the City of New York." It was held in an exhaustive opinion tha...
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