Case Name: In the Matter of the Estate of William E. Benjamin, Deceased. State of Connecticut et al., Appellants; New York State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1942-07-29
Citations: 289 N.Y. 554
Docket Number: 
Parties: In the Matter of the Estate of William E. Benjamin, Deceased. State of Connecticut et al., Appellants; New York State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 289
Pages: 554–555

Head Matter:
In the Matter of the Estate of William E. Benjamin, Deceased. State of Connecticut et al., Appellants; New York State Tax Commission, Respondent.
Argued June 8, 1942;
decided July 29, 1942.
Francis A. Pallotti, Attorney General of State of Connecticut (T. Ludlow Chrystie, Charles J. McLaughlin, Frederic W. Dauch and Thomas Witter Chrystie of counsel), for State of Connecticut, appellant.
John G. Jackson and George B. Brooks for Henry R. Benjamin et al., as executors, appellants.'
Robert C. Fulton, Jr., special guardian for infant remaindermen, appellant.
Edward G. Griffin and Bernard A. Culloton for respondent.

Opinion:
Order affirmed, with costs to all parties appearing separately and filing briefs, payable out of the estate. There is evidence to support the finding " that Mr. Benjamin never abandoned his domicile in this State." We pass on no other question. No opinion.
Concur: Lehman, Ch. J., Lottghban, Finch, Rippey, Lewis, Conway and Desmond, JJ.