[WSBAPT] Intent to change domicile

[Philip N. Jones]

I once found some caselaw somewhere that said that if an elderly person became mentally incompetent, and one of the adult children of that person moved her to a different state for assisted living, memory care, to be closer to her adult child, etc., then the person did not really change her domicile, because she was not mentally competent to form an intent, and domicile is based on a person's intent.
Of course, the domicile makes a difference for purposes of the state estate tax.  It also might make a difference for purposes of state income tax, but my interest right now is in the state estate tax.
Down here in Oregon, two representatives of the Oregon Department of Revenue once spoke at one of our CLEs and repeated that rule for purposes of the Oregon estate tax.
Here's my question:  Does the Washington Department of Revenue follow that rule for purposes of the Washington estate tax?
Extra credit granted to anyone who can produce any case law on this question, either in Washington or elsewhere, because I cannot find the case law I previously located.
Thanks,
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax

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