In re the Estate of Rothschild

Fowler, S.

The executor of decedent’s estate and the comptroller of the state by their attorneys have filed a stipulation consenting that the surrogate determine the issue of the decedent’s last domicile upon the proofs taken before the transfer tax appraiser. The evidence before the transfer tax appraiser conclusively shows to my mind that the domicile of the late Charles A. Rothschild at the time of his death was in France. His household and household effects were maintained in France continuously since the year 1905, when he abandoned his prior domicile in New York sine animo revertendi.…