105 Misc. 559 | N.Y. Sur. Ct. | 1919
The question of the domicile of the decedent is presented for determination on the evidence taken before the transfer tax appraiser, which, pursuant to the stipulation of the parties, is submitted to the court. The decedent was the wife of Ernest A. Brooks, who is a British subject, born in Cuba of English parents. The testimony shows that it had been the custom of decedent and her husband to stay in Cuba (in which country Mr. Brooks had extensive business interests) until before the commencement of the rainy season in the month of May, returning to Cuba in the late fall or winter. .Prior to the out
Decreed accordingly.