Mellon National Bank & Trust Co. v. Commissioner of Corporations & Taxation

This is a petition for a binding declaration as to the domicil of Annie-May Hegeman at the time of her death. The petition, purporting to be brought under G. L. (Ter. Ed.) c. 231 A, inserted by St. 1945, c. 582, § 1, also conforms to the provisions of G. L. (Ter. Ed.) c. 65, § 30. The probate judge entered a decree that she was domiciled in Lenox in this Commonwealth, rejecting the petitioner’s contention that her domicil was in Pittsburgh in the Commonwealth of Pennsylvania. The petitioner appealed.

This appeal presents no question of conflict in oral testimony. Not only does none appear in…