In the Matter of the Estate of James A. Trowbridge, Deceased. the State of Connecticut, Appellant; the State Tax…

Summary

The New York Court of Appeals reversed the Appellate Division's order and remanded the matter to the Surrogate Court, holding that the decedent, James A. Trowbridge, was domiciled in Noroton, Connecticut at his death. The Court also affirmed its jurisdiction to review the Appellate Division's order because it finally determines a special proceeding.