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<p class="MsoNormal">Yes! I couldn’t find case law either, but I submitted an Affidavit of Decedent’s Domicile with supporting information and the DoR granted our petition that the decedent not be considered a Washington State resident (although son had purchased
property in Washington for the dad in the name of a RLT for which son was trustee). Here’s the link to the Affidavit:<o:p></o:p></p>
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<p class="MsoNormal"><a href="https://dor.wa.gov/legacy/Docs/forms/Misc/AffdvtDecStateDomicile.pdf">https://dor.wa.gov/legacy/Docs/forms/Misc/AffdvtDecStateDomicile.pdf</a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#323E4F">Best regards,<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Tuesday, March 30, 2021 3:44 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Intent to change domicile<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a><o:p></o:p></span></p>
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