State-Planters Bank & Trust Co. of Richmond v. Commonwealth

The question presented in this case is whether or not Emilie Hanewinkle was a resident of this State, within the *292meaning of its tax laws, when she died in 1938. If her legal domicile was in Virginia, her estate was subject to an assessment for State inheritance taxes, — if not, the assessment was erroneous.

Miss Hanewinkle at one time resided in this State, with her domicile in the city of Richmond. She was a spinster of considerable means and without any family ties requiring her residence at any specific place. More than thirty years ago, perhaps forty, she left Virginia and went to Rome,…