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ESTATE OF ROBBINS

258 Wis. 206 (1951)

ESTATE OF ROBBINS: STATE, Appellant, vs. ESTATE OF ROBBINS and others, Respondents.

Supreme Court of Wisconsin.

January 9, 1951.

April 16, 1951.

May 8, 1951.

Attorney(s) appearing for the Case

For the appellant there was a brief by the Attorney General, Harold H. Persons, assistant attorney general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons and Mr. Conway.

For the respondents there was a brief by Ela, Christianson & Ela of Madison, and oral argument by G. Burgess Ela.

FRITZ, C. J.

The county court found, so far as here material, that Jenny Loring Robbins was a resident of and domiciled in Louisville, Kentucky, when she died testate on April 1, 1946, and that she had been a resident there for many years and was never a resident in Wisconsin. At the time of her death she owned fifty-nine shares of the preferred stock of a Wisconsin corporation, and the certificate representing the stock at the date of her death was physically located...

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