Law Commons^™

Domicile Dismantled, Kerry Abrams, Kathryn Barber

Faculty Scholarship

No abstract provided.

Defining Residence For Income Tax Purposes: Domicile As Gap-Filler, Citizenship As Proxy And Gap-Filler, Edward A. Zelinsky

Faculty Articles

The states' income tax systems are important repositories of experience which confirm the administrative benefits of citizenship-based taxation. Domicile today plays an important role in state tax systems as a gap-filler when more objective statutory residence laws fail to assign any state of residence to the taxpayer. Citizenship is an administrable proxy for domicile and serves a similar gap-filling role in the federal taxation of individuals whose income and activities straddle across national boundaries.

The states' difficulties enforcing domicile-based taxation highlight the administrative benefits of citizenship-based taxation. As long as residence is understood for tax purposes in terms of domicile, …

Citizenship And Worldwide Taxation: Citizenship As An Administrable Proxy For Domicile, Edward A. Zelinsky

Faculty Articles

The United States' worldwide taxation of its citizens is less different from international, residence-based norms than is widely believed and is sensible as a matter of tax policy. An individual's citizenship is an administrable, if sometimes overly broad, proxy for his domicile, his permanent home. Both citizenship and domicile measure an individual's permanent allegiance rather than his immediate physical presence. Because citizenship and domicile resemble each other, and because other nations often define residence for tax purposes as domicile, the U.S. system of citizenship-based taxation typically reaches the same results as the residence-based systems of these other nations, but reaches …

Child Custody - Jurisdiction And Procedure, Christopher L. Blakesley

Scholarly Works

Custody determinations traditionally have comprised a subcategory of litigation under the Pennoyer v. Neff exception for proceedings relating to status. Of course, states have the power to decide the status of their domiciliaries. It was natural, therefore, for the courts and scholars of the nineteenth and early twentieth centuries to consider domicile the sole basis of jurisdiction in custody matters. Gradually, judges and scholars began to challenge the notion that domicile was the sole basis and courts began to apply other bases, such as the child's presence in the state or personal jurisdiction over both parents. One commentator suggests that …

Jurisdiction In Single Contract Cases, Timothy D. Brewer

University of Arkansas at Little Rock Law Review

No abstract provided.

The Pennsylvania Long-Arm: An Analytical Justification, Thomas B. Erekson

Villanova Law Review

No abstract provided.

An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub

Michigan Law Review

No attempt is made here to conduct an exhaustive case study of any one particular area in which the concept of "domicile" is used as a tool for analysis in the conflict of laws. A number of thorough and useful studies have been made in narrow areas and are cited at appropriate places in the body of this article. Instead, this article will review the use of "domicile" in analyzing certain typical conflicts problems, particularly its use as the contact or pointing word in choice of law rules concerning the testate and intestate distribution of movables, and, as is newly …

Constitutional Law - Due Process- Residence Substituted For Domicile As Basis For Divorce Jurisdiction, Paul Gerding S.Ed.

Michigan Law Review

Plaintiff husband brought a divorce action under an Arkansas statute, which granted state courts divorce jurisdiction on the basis of residence of one of the parties within Arkansas for three months, to terminate a marriage performed in another jurisdiction. Defendant wife, domiciled in California, filed a cross complaint for separate maintenance and attacked the court's jurisdiction to grant the divorce. The lower court held the act unconstitutional in eliminating domicile of one of the parties as a jurisdictional requirement in a divorce action, and, finding that the plaintiff was not domiciled in Arkansas, dismissed the suit. On appeal, held, …

Jurisdiction-Diversity Of Citizenship-Corporations Domiciled In More Than One State, Harold G. Christensen

Michigan Law Review

Plaintiff brought action against defendant railroad in the federal district court for New Jersey district alleging that she was a citizen of New Jersey and that defendant was a corporation and citizen of New York. Defendant moved to dismiss for lack of diversity of citizenship alleging that it was a consolidated corporation of New York and New Jersey. Held, action dismissed. Since corporate existence was dependent upon both states, and plaintiff was also a citizen of one, diversity did not appear. Gavin v. Hudson & Manhattan R. Co., (D.C. N.J.1950) 90 F. Supp. 172.

Conflict Of Laws-Model Execution Of Wills Statute-Law Governing Revocation Of Will, Edward W. Rothe S.Ed.

Michigan Law Review

Decedent's will, devising Iowa realty, was denied probate in Illinois, the state of domicile, on grounds that the will had been revoked by cancellation. The devisees offered the will for probate in Iowa, under whose law no revocation was effected. The heirs contested probate on grounds that the Illinois denial of probate was conclusive and binding on Iowa courts in view of §633.49, Iowa code, 1946: "A last will and testament executed without this state, in the mode prescribed by the law, either of the place where executed or the testator's domicile, shall be deemed to be legally executed, and …

Conflict Of Laws-Jurisdictional Basis For Awarding Custody Of Minor Child, Charles E. Becraft S. Ed.

Michigan Law Review

Plaintiff and his wife, domiciliaries of California, separated June 3, 1946. On Oct. 25, 1946, the wife took the minor child of the marriage to Nevada where she commenced proceedings to obtain a divorce. On Feb. 4, 1947, a final decree awarded her a divorce and custody of the child. She remarried and moved to Utah where she and the child have lived ever since. On Jan. 2, 1947, the plaintiff filed a petition in California asking for a divorce and custody of the child. On July 8, 1947, plaintiff applied for an order pendente lite to award him custody …

Any More Light On Haddock V. Haddock? The Problem Of Domicil In Divorce, Harold Wright Holt

Michigan Law Review

AT first glance it seems a work of foolhardiness or of supererogation to embark upon a rediscussion of any problems arising from Haddock v. Haddock. True, the decision of the majority of the Supreme Court in that case has not won wholehearted support from the bench or legal profession. True it is, also, that collusive divorces still flourish. These considerations alone might, perhaps, lead the reader to concede that it would not be unfruitful to speculate upon an eventual modification of some of the principles which the Court in that case approved. If, however, further justification is demanded of …

Injunctions - Power To Restrain Foreign Divorce Proceedings Declaratory Judgment As Adequate Legal Remedy, Michigan Law Review

Michigan Law Review

Plaintiff petitioned a New York court to restrain her husband from prosecuting an action for divorce in a Florida court, alleging that the parties were married in New York, had lived there as husband and wife for twelve years, were still residents of New York, and that the defendant's business was located in the state. The complaint also alleged that the defendant had abandoned the plaintiff without cause; that plaintiff could not bear the expense of defending the Florida action and, in the event of judgment, would lose her status as wife and her concomitant property rights. Held, this …

Constitutional Law - Original Jurisdiction Of United States Supreme Court - Availability As A Procedural Remedy To Avoid Multiple Taxation, Benjamin W. Franklin

Michigan Law Review

The state of Massachusetts instituted an original proceeding against the state of Missouri and individual citizens of Missouri for leave to file a bill of complaint, alleging that M. B. Blake died domiciled in Massachusetts; that she had created three trusts of securities, reserving a power of revocation over two; that the securities were held in Missouri where the trustees resided; that both states had statutes subjecting to taxation property passing by deed, grant or gift, made or intended to take effect in possession or enjoyment after the donor's death; that the Massachusetts statute taxed intangible property only when owned …

Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman

Michigan Law Review

In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliott, a majority of the justices refused to adhere to the doctrine that the Fourteenth Amendment prohibits taxation of intangibles by more than one state, and subscribed instead to the view that control and benefit are together the only test of jurisdiction of the states to tax. In Curry v. McCanless, the decedent, a resident of Tennessee, had created a trust of intangibles, reserving control over the income during her life and power to revoke the trust by will. The trust …

The Validity Of Void Divorces, Fowler Vincent Harper

Articles by Maurer Faculty

No abstract provided.

Taxation-Jurisdiction To Levy An Inheritance Tax

Michigan Law Review

A Massachusetts decedent by will created a trust in stocks and bonds. By the terms of the trust the trustee was to pay the income to the settlor's daughter during her life and upon her death was to pay the corpus to such persons as she should by will appoint. She died domiciled in North Carolina leaving a will appointing her husband and son to receive the property. North Carolina imposed an inheritance tax under a statute making the exercise of the power of appointment subject to the tax in the same manner as though the property belonged absolutely to …

Ex Parts Divorce As A Bar To A Subsequent Action For Alimony

Michigan Law Review

A decree of divorce purports only to affect the marital status of the parties and as such is an action en rem, while an order to pay alimony is a personal judgment. To be effective it must be rendered by a court having personal jurisdiction over the defendant. Since the decision of Pennoyer v. Neff, if the defendant, though an assent non-resident, has property within the jurisdiction the local law may authorize proceedings for seizing it for a personal claim against the owner, the action in effect being against the owner's interest in the property attached. This applies …

The Effect Of Foreign Divorce Upon Dower And Curtesy, Robert W. Wheeler

Michigan Law Review

Dower and curtesy are no longer viewed with the kindly eye with which the older law regarded these marital property rights. While inroads have been made by statute, which in many instances have abolished these estates, there are still a large number of states which retain dower and curtesy in their original or in a modified form. Coincident with the decline of these estates has come the great increase of divorces, so that the question of the effect of foreign divorce upon dower and curtesy is litigated with increasing frequency. The problem requires first a consideration of the relation of …

Situs Of Corporate Shares For Administration Purposes

Michigan Law Review

Questions concerning the situs of corporate shares for tax purposes have been productive of much litigation and a fairly extensive body of authority on the subject has accumulated. Cases dealing with the situs of shares for purposes of administration, on the other hand, arc very rare. This latter fact may be ascribed to the acceptance, in all states except Illinois and Mississippi, of the common law rule that the distribution of personal property shall be governed by the law of the decedent's domicil. But in those two jurisdictions, the legislature has provided that, "All personal property situated in this state …

Jurisdiction Over Unincorporated Associations Composed Of Nonresidents

Michigan Law Review

New York has a statute which provides for suits against unincorporated associations consisting of seven or more members. It reads as follows: An action or special proceeding may be maintained, against the president or treasurer of such an association, * * * upon any cause of action, for or upon which the· plaintiff may maintain such action or special proceeding, against all the associates * * *· Any partnership; or other company of persons, which has a president or treasurer, is, deemed an association within the meaning of this section." General Associations Law (Consol. Laws of N. Y.), sec. 13. …

Conflict Of Laws-Adoption-Jurisdiction

Michigan Law Review

Sociologists treat of the subject of adoption very sparsely. It is but a desired end in their work, and having its foundation in law, yields but slightly to sociological supervision. However, there exist many reports and treatises in the field of child placement and the effect thereof on the child. The most cursory examination of these works reveals that from the social point of view, at least, the work is conducted with but one end in view, i. e., the welfare of the child. Adoption, as a means to this end, has the same reason for its foundation. To this …