101 Misc. 83 | N.Y. Sur. Ct. | 1917
This is a transfer tax proceeding, in which the question at issue is the domicile of the decedent. Ferdinand Blnmenthal was born in Germany in the year 1847. He emigrated to the United States when about twenty-three years of age, settled in New York city, engaged in his own name in the leather business, acquired a house at No. 57 Bast Fifty-sixth street and married the daughter of a New York family. She, with the two children of the marriage, now survives him. In 1879 he was naturalized as an American citizen in the Superior Court of New York city. With the passing years he attained eminent success in the business world, developed greatly the manufacturing end of his concern, formed a partnership, and in 1889 admitted to that partnership his brother-in-law, J. Stevens Ulman, the firm being styled F. Blnmenthal Company. He retained, however, the controlling interest therein. In April, 1895, he made this will, a lengthy document involving trusts under the New York law, and described himself therein as “ of the City of New York temporarily sojourning in Paris, France.” In 1909 he purchased a plot of land in Paris, and began at once the erection of a palatial residence. In 1910, while the same was nearing completion, he executed, in Paris, a codicil to his will and described himself as “ of the City of New York temporarily sojourning in
Decreed accordingly.