A ninety year old woman suffering from dementia was unable to change her domicile, so her estate was not subject to inheritance tax even though her son had moved her from New York to an assisted living facility in Pennsylvania before her death. Opinion by Office of Chief Counsel, Department of Revenue, INH-05-002, 9 Fid.Rep.3d 8 (5/6/2005) (reissued 5/6/2010).

A similar opinion with similar facts, is INH-06-003, 9 Fid.Rep.3d 10 (10/10/2006).