Michael J. Downing and Sandra M. Downing - Page 26

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               Both questions before us appear to be matters of first                 
          impression, and both sides maintain that our determination as to            
          the role of the marriage contract depends on Louisiana law.  In             
          the absence of any Louisiana court opinion resolving these                  
          matters, we make our own analysis of what Louisiana law provides.           
          See Commissioner v. Estate of Bosch, 387 U.S. 456, 465 (1967).              
               We consider first whether a marriage contract, which was               
          properly filed for registry in the parish in which petitioners              
          were domiciled at the time of this filing, must also be filed for           
          registry in a different parish for the marriage contract to be              
          effective toward third persons as to movables,13 if petitioners             
          have in the meanwhile become domiciled14 in that different                  
          parish.                                                                     

               12(...continued)                                                       
          immediately before and during the trial, and (c) that both                  
          petitioners intended that their counsel (1) continue to represent           
          both of them simultaneously in the instant case and (2) continue            
          to present in the instant case contentions which exposed Michael            
          to the potential of increased liabilities.  See Rule 24(g)(2).              
               13  Both sides treat the matter before us as being                     
          controlled entirely by the rules as to movables; under the                  
          circumstances, we limit our determinations to the dispute that              
          the parties present.                                                        
               14  The Louisiana statutory term is “domiciled”.  From time            
          to time we refer to “residing”, or to “moving”.  We intend                  
          thereby to deal only with residence that constitutes domicile,              
          and with moving that constitutes changes of domicile, within the            
          meaning of that term in art. 2332.                                          
               Unless indicated otherwise, all article references are to              
          the articles of the Louisiana Civil Code Annotated (West 1985).             





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