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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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