Use this button to switch between dark and light mode. Our laws as to the devolution of property are different from theirs, as are also our laws with regard to the execution of trusts. By Princeton Alumni Weekly. In 1897 he entered the employ of the Joseph Campbell Preserve Company in Camden, New Jersey, in which company his uncle, Arthur Dorrance, had a substantial interest. John Thompson Dorrance, the famous American chemist, lived from 1873 to 1930. His gardens alone contained $500,000 worth of sculpture and outdoor furniture. In cross-examination of. 262. His children invited their friends to "Woodcrest" for parties. A Princeton graduate he started out as a floor foreman and ended up being one of America's richest men. The kitchen is quite modern with contemporary styling. His relatives are still the company's largest shareholders, but he sold his stake in the mid-1990's and emigrated to Ireland. Appeal from decree setting aside appraisement for transfer inheritance tax purposes, made under Act of June 20, 1919, P. L. 521, where decedent by statements and acts before his death, and in his will, sought to establish his domicile in New Jersey, where he had formerly lived and where he continued to maintain a residence which he visited from time to time temporarily, where his chief business enterprise was located, and which he had agreed with his wife should be their legal family domicile, although the family had moved to Pennsylvania, where they maintained a very much larger and more expensive residence and kept most of their servants, where their children went to school, where decedent and his family entertained their friends and which was considered and treated by their friends and others as their home, where they returned from absences abroad, and lived except for temporary absences; under such circumstances, the facts that decedent declared in formal documents and informal letters and statements that he was a resident of New Jersey, that he and his wife executed an agreement reciting that New Jersey was their legal residence and stating their intention not to vote elsewhere, that decedent himself maintained membership in a local New Jersey church and accepted appointment to a New Jersey commission, will not of themselves prove a New Jersey domicile, particularly when the wish to retain the old domicile was colored by decedent's motive of regulating his affairs after death in a manner not permitted by the laws of Pennsylvania, and was also bound up with the purpose of avoiding payment of substantial taxes on personal property during life. Much of the vast amount of testimony and exhibits introduced by both appellant and appellees is immaterial to the issue, but there are a number of facts which, in our opinion, establish beyond question that continuously since 1925 the true home of Dorrance and his family was in Pennsylvania, and that the New Jersey residence was retained by him merely to lend weight to the fiction that he was domiciled there. Pristine, white furnishings fill the room and at the far end, by a tall window, stands a jade statue of a migratory bird. . The burden of proving a change of domicile rests upon him who asserts it; but the burden shifts when it has been shown that the real family home has been moved: Price v. Price, 156 Pa. 617; Raymond v. Leishman, 243 Pa. 64; Williamson v. Osenton, 232 U.S. 619. View Details. When either he or the members of his family went away on vacations they started from "Woodcrest" and returned there afterwards. No case has yet decided this in the affirmative; if so held, then domicile must be reinterpreted as depending on intention primarily, and only in a minor degree on residence, the intention not being of residence but of falling under a legal system affecting status.". By claiming a residence in New Jersey, Dorrance was able to effect a large annual saving in taxation. In 1922 the company was reorganized as the Campbell Soup Company, a New Jersey corporation with offices in Camden. Decedents' estates Domicile of decedent Change of residence Intention Evidence Burden of proof Voting Attending church Avoiding payment of inheritance tax. John Dorrance III also a billionaire; fled U.S. in 1994 to avoid taxes . As to this all authorities agree. The Orphans' Court of Delaware County has set aside the appraisement of the Commonwealth for transfer inheritance tax purposes. The Cinnaminson property consisted of approximately seven acres located in a country district and surrounded by truck farms. John Dorrance Inventions, Patents and Patent Applications - Justia In the case of Dr. Dorrance, we have observed he from time to time expressed the belief that he was a resident of New Jersey. Dorrance died on September 21, 1930 of heart disease at his home in Cinnaminson Township, New Jersey. . Again, at page 187 of the same volume, is the following: "Expressions of intention, written or oral, may be given in evidence, but such evidence must be carefully weighed in connection with the context in which it occurred, and even if the expressions are clear and consistent they cannot prevail against a course of conduct leading to an opposite inference. The company itself grew into one of the largest canning and preserving enterprises in this country. 601 (1934). He had his domicile there, wished to retain it, and while he wished to have a residence in Pennsylvania, surely the fact of his acquiring this residence should not impose on him the obligation of our citizenship with the resultant liability for our taxes. If he really believed he was a New Jersey resident after 1925, it seems unnecessary for him to have entered into an agreement with his wife concerning the matter, or to have secured his appointment as a member of a commission to investigate the question of compulsory insurance for motor vehicles within the State of New Jersey, or to have written his most intimate friends and associates that he was not a Pennsylvanian. It is true the burden of showing a change from a former domicile is upon the party asserting it, but the fact of residence in a particular place is prima facie evidence of domicile. It also demonstrates to my mind the efficacy of the rule that the findings and conclusions of the trial court should be accepted unless they are unsupported by evidence or are at direct variance with established law. Appeals Findings of facts deduced from other facts Evidence Certiorari Scope of review. . View the profiles of people named John Dorrance. See Winsor's Est., 264 Pa. 552; Chambers v. Hathaway, 187 Cal. Two years later, in 1894, Dorrance succeeded Joseph Campbell as President and then (in 1895-1896) built what is now the historic home on Franklin Avenue in Merchantville. Shortly before his death, he made definite and detailed plans for additions and improvements to the place at Cinnaminson. In 1925, members of the Paul family sold the Mansion and 120 acres of the Woodcrest Estate to Dr. John T. Dorrance, inventor of the formula for condensed soup and president of the Campbell Soup Company. . The Irish government reportedly gave Dorrance citizenship in 1995 when he spent $1.5 million planting trees. We are not impressed with the argument that Dorrance owed a moral obligation to the State of New Jersey by virtue of having accumulated his vast fortune there, or in the words of appellees, that "both in law and in justice New Jersey was entitled to tribute from John T. Dorrance, while to Pennsylvania he owed no such debt." In a per curiam opinion, we held that decedent's intention to be domiciled in Philadelphia could not prevail over the fact of his actual residence with his family in Montgomery County. In 1924 the living expenses at Cinnaminson were slightly over twenty-nine thousand dollars. 293. A. Schnader, Attorney General, with him Francis T. Anderson, Wm. 38, and such rule would also apply where decedent had two residences almost alike in size and costliness, and spent practically six months of the year in each, as in Winsor's Est., 264 Pa. 552. Modular organizer systems. 405-406 ("Domicile," section 13); Jacobs on the Law of Domicile, (edition 1887), sections 421-424; Minor, Conflict of Laws, section 64, (page 123); 1 Wharton, Conflict of Laws, (3d edition), 144, (section 69). Despite an attempt on the part of the executors to demonstrate that the former home in New Jersey was maintained as the principal home and establishment of decedent, and that there was a mere occasional occupancy of the Radnor place, it is our opinion the evidence clearly indicates that from 1925 until the autumn of 1930, the Radnor Estate was the real and only home of the Dorrances, and except for occasional visits to Cinnaminson and sojourns in Bar Harbor, Palm Beach and other resorts, as well as trips to Europe, "Woodcrest" was occupied continuously by decedent and his family until his death, and at present is the family home. As already indicated, his mere declarations, undoubtedly made solely for personal reasons, did not prevent the acquisition of a domicile in Pennsylvania. In addition, it was a matter of considerable importance for him to declare himself a resident of New Jersey in respect to the payment of annual taxes on personal property, as his stock in the soup company, as well as United States and New Jersey government securities, were exempt from the tax in that state. Facebook gives people the power to. 1, (1925) the American Law Institute, at page 67, "It is not enough that a man desires to acquire or to keep a 'legal residence' or 'legal domicile'; the intention necessary for the acquisition of a domicile is an intention as to the fact, not as to the legal consequences of the fact. In the quotation given above, the change of domicile was from one country to another. But this does not mean that where a man has two actual residences, either one of which may be his domicile, he is not free to choose between them. It was also important to him, and as to this he inquired, because, under the New Jersey law, his wife could not take against his will, and if he was domiciled in Pennsylvania, she could. 132; American Law Institute, Restatement, "Conflict of Laws," section 26 and comment thereto; 19 C. J. 104; Dunn v. Trefry, 260 Fed. 143; Raymond v. Leishman, 243 Pa. 64; Winsor's Est., 264 Pa. 552; Blessing's Est., 267 Pa. 380; Barclay's Est., 259 Pa. 401. 147. 9. John Dorrance III - Independent.ie Memorial John Thompson Dorrance Jr. '41 . Dorrance is a Managing Director for the DFE Trust Company, and the Vice President of The Dorrance Family Foundation, which supports education, natural . [166], 7. They are not controlling when contradicted by other facts and circumstances": Dalrymple's Est., 215 Pa. 367, 371, quoting Jacobs on Domicile. Huge two-story hallways surround the three remaining sides of the courtyard and a relatively small fountain in a hexagonal pool stands in the center. The term "domicil" is derived from the Latin word meaning home, and the fundamental significance of home may be said to have fixed the fundamental meaning of domicile. A domicile acquired by the concurrence of these two factors continues until a new one is acquired: Mitchell v. United States, 21 Wallace 350. The paintings hang at his Gladwyne estate, a French-style house built in 1930 on 40 acres of prime. Campbell's Soup Mansion! | Top Ten Real Estate Deals John T. Dorrance Jr., the chairman of the Campbell Soup Company from 1962 to 1984, died yesterday, apparently of a heart attack, at Bryn Mawr Hospital in Bryn Mawr, Pa. It was important to him that he keep his New Jersey residence in order that the trusts which he intended to create out of his fortune should be maintained under New Jersey law in order to carry out his purposes, and also important in the matter of taxes which his estate would be called upon to pay if he became domiciled in Pennsylvania.