EXAMPLE:
the domicile of the owner is presumed to be the situs of personal property for taxing purposes regardless of where it is actually located.The term legal fiction commonly occurs in cases where adherence to the fiction is perceived as working an injustice. Thus, when the personal property has never been in the state where the owner is domiciled and it would clearly be unfair to tax the property, the court will dispense with the situs presumption as a mere legal fiction.
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Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©


