3 Beds. memorial page for Charlotte Kelsey Dorrance Wright (10 Nov 1911-4 Oct 1977), Find a Grave Memorial ID 71754933, citing West Laurel Hill Cemetery, Bala Cynwyd, Montgomery County . Also known as: John C Pamela C Dorrance JR, John C Dorrance JR, John Cope Dorrance. . Until he purchased the Radnor residence, Dr. Dorrance had been domiciled at Cinnaminson in the State of New Jersey for fourteen years. John Thompson Dorrance (November 11, 1873 September 21, 1930) was an American chemist who discovered a method to create condensed soup, and served as president of the Campbell Soup Company from 1914 to 1930. . Stephanie Dorrance's in laws: Stephanie Dorrance's father in law is John Dorrance III Stephanie Dorrance's grandfather in law was John T Dorrance Jr Stephanie Dorrance's grandmother in law is Mary Alice Dorrance Stephanie Dorrance's husband John Dorrance IV's uncle in law is Bennett Dorrance Stephanie Dorrance's husband John Dorrance IV's aunt in law is Mary Alice Malone John Thompson Dorrance (November 11, 1873 September 21, 1930) was an American chemist who discovered a method to create condensed soup, and served as president of the Campbell Soup Company from 1914 to 1930. He and his wife entertained smaller groups for dinner quite frequently. To only son John Thompson Dorrance Jr., 11, will go his father's library (with the proviso it be kept intact until he is 50), his father's grandfather clock, and one-fourth of the estate. 557; Babcock v. Slater, 212 Mass. Neither this case nor In re Lyon's Est., 191 N.Y. S. 260 (which is even stronger but not cited in the briefs) is an appellate court opinion and for that reason they are not entitled to much weight here, but particular circumstances in the present case distinguish it clearly from those just cited. By There were several smaller buildings on the grounds which were used as living quarters by employees. 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 nearby conversation room is hemmed in by three bright yellow walls with three tall windows in each. Another equally strong decision from the Supreme Court of Kentucky is Baker v. Baker, Eccles Co., 162 Ky. 683, affirmed in 242 U.S. 394. His move was presumably timed to avoid capital gains taxes when he sold his Campbell's stake. The appeal was taken under provisions of the Act of June 20, 1919, P. L. 521, and a preliminary question arises as to the scope of review in cases of this character. Included among the exhibits introduced by the executors were a number of photographs of the Cinnaminson property, showing the grounds as well as the interior of the house. Ornate wood paneling covers each wall. In our opinion the evidence clearly establishes the legal domicile of Dr. Dorrance to be in Pennsylvania and accordingly there is due the Commonwealth an inheritance transfer tax, based upon the agreed value of his estate at the time of his death. The Commonwealth, being required to show that his domicile at Cinnaminson had been abandoned, and that he intended to make Radnor his permanent home or "preminent headquarters," cannot assume that because he built a fine residence at Radnor with a more expensive maintenance cost he intended such abandonment or to acquire a domicile at Radnor. Citing Walker's App., 294 Pa. 385, 389. Federal taxes of $9,500,000 were paid. Facebook gives people the power to. 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. In the Frick Case, Surrogate Foley said: "Counsel for the tax commission gives full credit to Mr. Frick's honest belief that he was a resident of Pennsylvania. "More weight will be given to a person's acts than to his declarations, and when they are inconsistent, the acts will control": 19 C. J. Declarations are decisive in determining domicile only if the declarant has two or more real family homes occupied at different seasons of the year: Winsor's Est., 264 Pa. 552; Graham v. Dempsey, 169 Pa. 460. 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." His efforts in that direction are styled as "a claimed sentimental attachment," "to give color to his assertion," "to bolster his assertion that he retained domicile in New Jersey." At "Woodcrest" sixteen servants were employed in the house and ten to twelve others worked on the grounds. An established domicile is presumed to continue until its abandonment is proved. James Mercer, author of the soon to be published Dorrance Publishing title I Sight: The Power of Perception, was interviewed on the radio with VOCM Local News in St. John's, Newfoundland and Labrador, Canada. View Details. A notable Lower Merion resident who lived in Gladwyne but worked in Camden, was John T. Dorrance, chairman of the board of the Campbell Soup Company. 2023 Forbes Media LLC. As well as the main house it comes with a caretakers property and guest cottage as well as a House with a 10 car garage and aviary. John resided in Canyon Lake, TX and was. See also Thayer v. Boston, 124 Mass. The Supreme Court of Pennsylvania held that he was domiciled in Pennsylvania, and the Supreme Court of New Jersey held that he was domiciled in New Jersey, and his estate was required to pay estate tax to both states. In Lord HALSBURY's "The Laws of England," volume VI, page 186, under the general topic of Domicile, it is stated: "If residence and the intention that it shall be permanent are both present, a domicile is acquired even in the face of express declarations of a desire to retain the old domicile." He was born July 13, 1940 in Indianapolis, IN to John D. Colvin II and Helen Colvin. Wm. . Use this button to switch between dark and light mode. Following Dorrance's death, there was significant . In 1906 he married Miss Ethel Mallinckrodt of Baltimore, Maryland, who survived him as his widow. 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. Dorrance had a residence also in Pennsylvania. It was there where he invented the formula for condensing soup. Built in 1929, the estate was designed by renowned architect and Germantown native Edmund Gilchrist for stockbroker Rodman Ellison Griscom, the son of shipping magnate Clement Acton Griscom. (267) 350-5555. 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. 12:37 EST 15 Jun 2013 See Price v. Price, 156 Pa. 617; Pickering v. Winch, 48 Oregon 500. . Assuming the company's presidency, Dorrance Sr acquired a vast and enviable wealth until his death in 1930. Moreover, even these criticisms emphasize the deliberate intention to retain his domicile in New Jersey. [161-4]. Consequently, in such a situation, we look to the other necessary factor, which is intention, as the factor of preponderant importance: Winsor's Est., 264 Pa. 552; Fry's Election Case, 71 Pa. 302; In re Guardian for Nicholls, 86 Pa. Super. It is admitted that Dr. Dorrance was domiciled in Cinnaminson prior to 1925. . [166], 5. 1; Hindman's App., 85 Pa. 466; Dalrymple's Est., 215 Pa. 367. Between 1911 and 1925, Dorrance and his wife lived in a country home in Cinnaminson, New Jersey, with their children. . His choice to keep an established domicile will be effective, without physical presence or residence in that locality, up to the time, if ever, that he is proved to have abandoned it: Barclay's Est., 259 Pa. 401; Lowry's Est., 6 Pa. Super. Canned foods are convenient and safe to eat after long storageand MIT helped make both of those attributes possible. . Mr. Dorrance is the grandson of Campbell founder John Dorrance. He paid his poll tax every year in New Jersey. John T Dorrance was born on February 7 1919. Even after his marriage he lived in this State three years before locating in Cinnaminson. His church affiliation is described as being "to avoid the appearance of identifying himself with the community in which he resided with his family." 12:37 EST 15 Jun 2013. The property was taken in the joint names of Doctor and Mrs. Dorrance, and, including subsequent additions of surrounding acreage and furnishing of the mansion, the cost was approximately a million dollars. John Dorrance - we found 74 people search records: 10 CVs and social profiles with photos, 46 addresses & phone numbers, 1 real estate objects, 5 John Dorrance's cars, 1 companies. This listing includes patent applications that are pending as well as patents that have already been granted by the United States Patent and Trademark Office (USPTO). Dorrance recently purchased $18 million plot of land in Hawaii. "That acts speak louder than words is sound law as well as proverbial wisdom": Graham v. Dempsey, 169 Pa. 460, 462. The decree of the court below is reversed and the appraisement, subject to modifications indicated by the Commonwealth's stipulation as to the value of the estate, is reinstated; the costs to be paid by appellees. Last edited on 18 September 2022, at 06:18, "Ethel Mallinckrodt Dorrance 19091953 Ancestry", https://www.ancestry.com/genealogyrecordscharlotte-kelsey-dorrance_60278934, "Dr. Dorrance Dead; Food Firm's Head; Founder of the Campbell Company and Originator of Canned Soup Industry. I cannot see Dr. Dorrance's residence in Pennsylvania as other than a "show place," as Mr. Justice SCHAFFER has stated. 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. He earned his estimated net worth of $2.7 billion when he sold his 10.5% share of the company in 1995-1996 for $1.5 billion. If the last intentention be formed, it necessarily includes the other. It is appropriately stated by the Supreme Court of the United States in the recent case of Lawrence v. State Tax Commission, U.S. Sup. [169-70], 8. Dorrance refused to accept a directorship in the Pennsylvania Railroad until assured by the president of the company that it was not necessary for more than a majority of the directors of that corporation to be residents of Pennsylvania. The paintings hang at his Gladwyne estate, a French-style house built in 1930 on 40 acres of prime. This, in our opinion, they have failed to do. Justices KEPHART and SCHAFFER filed dissenting opinions. In Re Dorrance's Estate John T. Dorrance - President and Founder of Campbell Soup Company. He lived in the Radnor house more than he did in the New Jersey one, but never permitted it to be occupied by anyone except his mother and sister for a short time. It was Dorrance Sr's scientific knowledge that led him to a way to take water out of the can and thereby substantially cutting the transportation costs. Counsel for executors rely particularly on Frick's Est., 190 N Y S. 262. Had the situation been reversed and had he lived in Pennsylvania in the manner he did in New Jersey, it is manifest to me that Pennsylvania could rightly claim he was domiciled here and not in New Jersey, just as it did in the case of Henry C. Frick, and as the New York court decided it could in Matter of Frick, 116 N.Y. Misc. In determining which of two residences was the decedents domicile, the court considered continuity of residence; relative number of rooms, servants, expenditures, and acreage; location of social events; church affiliation; and address used on merchants accounts. In that case, which was a proceeding to determine the legal residence of decedent for assessment of personal property for city taxes, it appears decedent had a house in which he lived at 801 East Main Street, Lexington, Kentucky. The following circumstances, in addition to his spoken words, indicate that he did not intend to abandon his New Jersey one: All his interests were in New Jersey, where he had made his great fortune. . The Philadelphia Inquirer reported that, "In Ireland, he can pay half the 30 percent U.S. tax rate on dividends, and when he dies, his estate will be taxed at 35 percent, rather than 55 percent in the United States." He is married with two children and lives in Dublin. On the second floor there were ten rooms and five baths for the use of the family or their guests, and in addition twelve smaller rooms with two baths in the servants' quarters. His children invited their friends to "Woodcrest" for parties. 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. Taxation matters were discussed by him in his conversations with leading business men and bankers in Philadelphia and emphasized by his New Jersey counsel. These principles may be acceptable as good law in particular cases; we are, however, of opinion that they are not applicable to the facts under consideration here. Here, the furnishings are a bit more down to earth, with yellow chairs on one side of the room and blue on the other. 261; Thayer v. Boston, 124 Mass. This thought is clearly expressed in Ford v. Peck, 116 Kan. 74, 76, as follows: "It is elementary law that change of domicile, as from Oklahoma to Salina, Kansas, involves two things, designated by classical authors as the factum and the animus. In the late 1800s soups were inexpensive to make but very expensive to ship. Dorrance discussed this with his lawyer, stating he had denied to them any intention of giving up his domicile in New Jersey. Altogether, they add up to just under 65 acres. The location of one's legal residence is a question of fact and intention, and the fact as exhibited and the intention as inferred or expressed must coincide in the conclusion. [165], 6. An intention to stay at a given place indefinitely may fix that place, as one's domicile, but this depends upon other attending circumstances, which are absent in this case. He retired in 1984 as chairman of Campbell Soup Co., for which he had worked since 1946. Considering the nature of the occupancy of the Radnor Estate, as well as the length of time spent there out of each year, all the facts clearly indicate that it was the principal establishment of Dorrance and his true family home after 1925. Where a man has two actual residences, he is free to choose between them. The place at Cinnaminson was retained in substantially the same condition as before the acquisition of "Woodcrest," but with the number of servants reduced from ten to two. He turned the business into one of America's longest-lasting brands. Designed between 1928 and 1931 by Edmund B. Gilchrist for stockbroker Rodman Ellison Griscom, this French Norman-Style home was owned by the Dorrance family for over 50 years. The Orphans' Court of Delaware County has set aside the appraisement of the Commonwealth for transfer inheritance tax purposes. 132. Pennsylvania Newspaper Archive. The factum and the animus must finally coexist. 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. Fernando Roig, Turki Al-Sheikh and Peter Lims teams are varying in success, and each has targets still to meet. He declined election to the board of directors of the Pennsylvania Railroad Company until he was assured that he could under the law be elected and serve as a resident of New Jersey. Personal life She was married to Stuart Malone, divorced in the mid-1990s, has two children, and lives in Coatesville, Pennsylvania. Although the comparative size of two residences is not conclusive of the fact of domicile, it is evidence of the intention to make one place the principal home. For questions about content, please contact Sue Kellerman, Judith O. Sieg Librarian for Preservation and former PI of the PA Newspaper Project and the PA Digital Newspaper Project.For technical or other issues, please contact Andrew Gearhart or Jeff Knapp, Larry and Ellen Foster Communications Librarian.. Site created using open-oni software, built off the . Before HANNUM, P. J. $120 million worth of paintings, $2.8 million in Chinese porcelain and ceramics, $1.6 million in Chinese works of art, $362,620 worth of silver, $2.8 million worth of Russian art and furniture and more than $1 million in 'decorations'. The firm is dedicated to real estate development and is largely focused on planned community developments in Arizona. A chemist by trade he was nephew of the general manager of the Joseph Campbell Preserve Company where he first worked and was grudgingly taken on. He may wish to be, or to appear, domiciled in one country, while in fact residing permanently and intending so to reside, i. e., being domiciled, in another. Speaking of the purchase of the Radnor Estate, Mrs. Dorrance, the widow, testified as follows: "It was purchased so that our children would be more in contact with children and where they could go to school more easily with children with their prospects in life, and where we could do some entertaining for my oldest daughter who was then coming of age and who mingled with the world; and where I . [7], In 2012, Dorrance was elected into the New Jersey Hall of Fame.[8]. Whether the established domicile was one of origin or choice can make no difference in principle. . It features ten bathrooms, eight bedrooms, formal rooms, game rooms, and a handful of guest bedrooms. Raymond v. Leishman, 243 Pa. 64, was a foreign attachment case and is not in point. . In 1906 he married Ethel Mallinckrodt, with whom he had five children. 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