In re the Estate of Packard

The finding of the surrogate that at the time of the death of William D. Packard on November 11, 1923, he was domiciled in the State of New York is contrary to and against the weight of the evidence. We find that he was domiciled in the State of Ohio. That was his original domicile, and we find nothing presented which convinces us that he made any change. (Dupuy v. Wurtz, 53 N. Y. 556; Matter of Newcomb, 192 id. 238; Matter of James, 221 id. 242, 256; “ Restatement No. 1 of Conflict of Laws,” published by American Law Institute, March 1, 1925.)

The exemption claimed for the trusts created for…