163 Ohio Misc. 2d 29
Oh. Ct. Com. Pl., Trumbull2011Background
- City of Warren filed a declaratory-judgment action seeking to declare John C. Rebhan domiciled in Warren for estate-tax purposes.
- Defendants include Vienna Township, Rebhan coexecutors, and the Ohio Department of Taxation.
- Dispute centers on whether Rebhan was domiciled at 3625 East Market Street, Warren, or 5000 Creekside Boulevard, Vienna Township, at death.
- Exhibits show Warren property acquired in 1976; Vienna property acquired in 1996 but habitable later; and conflicting documents list Warren or Vienna addresses.
- Court found Rebhan primarily used Vienna as home from 2002 until his death, despite Warren-related offices and mail; intent to change domicile supported by conduct and circumstances.
- Final order declares Vienna property as Rebhan’s domicile at death December 30, 2008.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Location of domicile at death | Rebhan’s Warren residency as domicile | Rebhan’s Vienna residency as domicile | Vienna domicile established |
Key Cases Cited
- Williams v. North Carolina, 325 U.S. 226 (U.S. 1944) (defines domicile as nexus with permanence and legal responsibilities)
- In re Hutson’s Estate, 165 Ohio St. 115 (1956) (change of domicile requires abandonment and new permanent residence with intent to remain)
- E. Cleveland v. Landingham, 97 Ohio.App.3d 385 (1994) (burden of proof on domicile for claimant; weigh facts and circumstances)