In re the Settlement of the Accounts of Unanue

MARTIN J. KOLE, J.A.D.

(retired and temporarily assigned on recall).

This is a truncated version of a 147 page opinion dealing with the matter of domicile.

Part I contains a summary of the factual findings of the court.

Part II contains selected excerpts from the court’s opinion.

PART I

SUMMARY OF FINDINGS

The issues in this case relate to the domicile of decedent, Prudencio Unanue on two dates: (1) November 16, 1970, the date he executed, in Brooklyn, New York, an inter vivos *365revocable trust agreement, under which the ultimate beneficiaries were his grandchildren and the corpus was his majority…