After Jack Anderson died in 2015, his estate received a surprise $13.2 million tax bill from Connecticut, prompting a legal fight over domicile. The executor, Les Daniels, argues the official home was a 9,700‑sq‑ft oceanfront mansion in Vero Beach, Fla., where Anderson pursued astronomy and celebrated Christmas. Anderson also owned a custom observatory at the Florida mansion, reinforcing his ties to that location.

The state counters that Anderson maintained three condominiums in Connecticut, registered nurse tax withholdings there, and thus was domiciled in the Nutmeg State. Legal filings show Anderson’s driver’s license, voter registration, and tax filings all listed Connecticut addresses, complicating the dispute. The estate’s lawyer, Julie Lavoie, took the case to the Connecticut Supreme Court, calling the tax “an unfair grab.” The court must decide whether the $13.2 million claim is valid based on evidence of primary residence and intent.

This case highlights growing state efforts to tax individuals with multiple luxury properties, setting a precedent for how domicile is determined and the financial stakes involved. If Connecticut prevails, states may increase scrutiny of out‑of‑state property owners, potentially reshaping estate‑tax compliance nationwide.