A wealthy man died owning two homes in two neighboring states. As he aged, he spent more and more time in what was originally his vacation home, until by the date of his death he spent approximately six months

A wealthy man died owning two homes in two neighboring states. As he aged, he spent more and more time in what was originally his vacation home, until by the date of his death he spent approximately six months each year in each home. In attempting to establish domiciliary and ancillary jurisdiction for the estate, each of the states claimed domicile. After lengthy court battles, the end result was that each state determined that he was domiciled in its jurisdiction, and the estate was doubly taxed. In re Dorrance Estate, 170 A. 601 (N.J. Prerog. Ct. 1934), and In re Dorrance Estate, 163 A. 303 (Pa. 1932).

How would you go about documenting a person’s domicile to distinguish it from his other residences and thus avoid a situation like the Dorrance estate?

Post your response on the Discussion Board and respond to at least two of your classmates’ posts.

Resources

Randolph, M. (2020). What is your domicile? NOLO. http://www.nolo.com/legal-encyclopedia/what-is-your-domicile.html

Reichert, C. J. (2003). Principal residence—Which home is it? Journal of Accountancy. https://www.journalofaccountancy.com/issues/2003/oct/principalresidencewhichhomeisit.html