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<font face="Times New Roman, Times, serif">Phil, attached is
"Domicile research" as posted on this listserv in 2010 by Richard
Wills. It relates to probate jurisdiction, but would be applicable
to taxing jurisdiction. Note, particularly, the case of State ex
rel. Brisbin v. Frater (1 Wn.2d 13 (1939)) cited at the foot of
page 5 and summarized. And I note the WA Estate Tax Return, at
its second line (blocks 5 & 8), requires info on the
decedent's domicile.<br>
<br>
<img src="cid:part1.EF67F20C.ACBDBC9B@pobox.com" alt=""><br>
<br>
Doug Schafer, in Tacoma<br>
</font><br>
<div class="moz-cite-prefix">On 3/30/2021 15:43, Philip N. Jones
wrote:<br>
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<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">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.
<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">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. <o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Here’s my question: Does the Washington
Department of Revenue follow that rule for purposes of the
Washington estate tax?<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif"><a href="mailto:pjones@duffykekel.com"
moz-do-not-send="true">pjones@duffykekel.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:14.0pt;font-family:"Times New
Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<br>
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