In re the Appraisal, Under the Transfer Tax Law, of the Estate of Wise

Fowler, S.

The executors of decedent’s estate and the state comptroller of the state of New York have *664filed a stipulation consenting that the surrogate determine the question of decedent’s domicile upon the evidence taken before the appraiser. The evidence is not so full on some points as I could wish.

The decedent died in New Hampshire on the 5th day of September, 1911, while temporarily residing in that state. His will was probated in the Surrogate’s Court of Monmouth county, N. J. The decree of probate is not an adjudication upon the question of decedent’s domicile, nor is there any proof…