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| Name | Dorrance's Estate (1932) Overview | LSData Case Brief Video Summary |
| Video Uploader | Video From Law School Data Cases |
| Upload Date | This Video Uploaded At 26-06-2023 13:31:23 |
| Video Discription | John T. Dorrance passed away in 1925 and the Orphans' Court of Delaware County set aside an appraisement of his estate for transfer inheritance tax purposes. Dorrance was acknowledged to be domiciled in New Jersey but he and his wife also jointly purchased an estate in Radnor, Pennsylvania called "Wooderest" in 1925. The Commonwealth argued that Dorrance was domiciled in Pennsylvania while the executors of Dorrance's estate argued that he was domiciled in New Jersey. Mrs. Dorrance testified that the Radnor estate was purchased for the benefit of their children and to be closer to Mr. Dorrance's associates. The court held that residence in a particular place is considered prima facie evidence of domicile but declarations in wills and deeds are not reliable indicators of domicile. The burden of proving a change in domicile rests on the party asserting it. Dorrance's Estate (1932) Supreme Court of Pennsylvania 309 Pa. 151 Learn more about this case at https://www.lsd.law/briefs/view/dorrances-estate-118355206 --- Law School Data has over 50,000 case briefs and a one-of-a-kind brief tool to instantly brief millions of US cases with just the name or case cite. Check out all of our case briefs: https://www.lsd.law/briefs Briefs come with built in LSDefine and DeepDive, which allow you to read as quickly or as deeply as you want. Each brief has a built in legal dictionary and recursive summaries that go into more and more detail, until you eventually hit the original case text. Subscribe for new videos every week: https://www.youtube.com/@LSData?sub_confirmation=1 |
| Category | Education |
| Tags | Dorrance's Estate (1932) | Supreme Court of Pennsylvania | case brief | case facts | case overview | case summary | justice | law |
