Roe v. United States

Emma B. Johnson died December 29,1937, leaving a Will dated December 17, 1936, and the plaintiff Norman W. Roe is the duly appointed, qualified and acting executor of the decedent’s estate. The estate is still in process of administration.

Upon the petition of Norman W. Roe which, among other things, alleged that decedent was domiciled in Suffolk County, New York, decedent’s will was originally offered for probate on January 8, 1938, in the Surrogate’s Court of Suffolk County.

Objections were filed alleging that decedent was domiciled at the time of her death in New York County. These…