In re the Estate of Paris

Fowler, S.

This is an application by a residuary legatee under the will of the decedent for an order exempting her estate from taxation under the provisions of the Transfer' Tax Law of this state. The claim for exemption is based upon the contention of the applicant that the decedent at the time of her death was not a resident of this state. The state comptroller opposes the application and contends that the decedent at the time of her death was domiciled in this state.

The facts upon which the surrogate is asked to determine the question of decedent’s domicile are *465stipulated by the parties to…