The Legal Responsibilities of Owning More Than One Home
The worst-case scenario occurs when you divide your time casually among your various homes. In a landmark, decades-old case still cited by attorneys, a Campbell Soup heir with homes in three states had his estate taxed in all three because he had failed to establish his intent to become a permanent resident of any one state. That case went to the US Supreme Court, where the heir lost.
The Moral: Take steps to establish your desired legal domicile if you own more than one home.
See Grace Weinstein, Homes across states can open door to taxman, Fin. Times, Jan. 27, 2009.
Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.