Please cite to the original publication
For some years the decedent maintained residences in both Pennsylvania and New Jersey. On his death both states levied inheritance taxes on the value of his intangible personalty, each proceeding on the premise that it was the state of domicile. On appeal from the New Jersey levy, the executors offered as conclusive of the decedent's domicile in Pennsylvania, a final Pennsylvania judgmen upholding the tax by that state. The United States Supreme Court had refused to review that judgment because of improper presentation of the federal question in the court below. Held, affirmed. Domicile is a jurisdictional fact and the full faith and credit clause neither forbids inquiry intothe jurisdiction of the foreign court nor requires recognition of judgments given in the absence of jurisdiction. The Pennsylvania adjudication of domicile is erroneous. In re Dorrance'sEstate, 170 Atl. 601 (N. J. Prerogative Ct.1934).
Date of Authorship for this Version
Final Determination of Domicil in the United States, 34 Columbia Law Review 1151 (1934)