Amoskeag c. Co. v. Dartmouth College, 89 N.H. 471. See Munro v. Mullen, 100 N.H. 128, 129. The plaintiff executor contends that he can discharge his obligation with respect to the payment of the Federal estate tax and expenses of administration out of the residue by advancing the appraised value of the real estate. The appraised value of the real estate in the inventory may or may not represent its fair value.

We note that our decision does not accord with the usual conflict of laws rule that the law of the place of a testator's domicile at death should control distribution of personalty. See 6 W. Page, Wills 60.10 (Bowe-Parker rev. ed. 1960); In re Dennis Estate, 98 Vt. 424, 129 A. 166 (1925); Annot., 9 A.L.R.2d 1412 (1950); Munro v. Mullen, 100 N.H. 128, 121 A.2d 312 (1956); Shute v. Sargent, 67 N.H. 305, 36 A. 282 (1892). However, this court in recent years has rejected wooden applications of the traditional conflicts rules and has instead made choices of law based on the relevant policies and interests at stake in given situations.