In re Estate of Blumenthal

Cohalan, S.

This is a transfer tax proceeding, in which the question at issue is the domicile of the decedent. Ferdinand Blnmenthal was born in Germany in the year 1847. He emigrated to the United States when about twenty-three years of age, settled in New York city, engaged in his own name in the leather business, acquired a house at No. 57 Bast Fifty-sixth street and married the daughter of a New York family. She, with the two children of the marriage, now survives him. In 1879 he was naturalized as an American citizen in the Superior Court of New York city. With the passing years he…