Alfred I. DuPont, an American industrialist, financier, philanthropist and member of the influential DuPont family, moved from Delaware to Florida in the later years of his life. In his will, he directed that money be set aside in a charitable trust to provide medical care for children and the elderly. He provided that the children and elderly of Delaware were to receive priority before spending on patients from elsewhere. The Nemours Foundation was created to provide such services. Both the trust and the Nemours Foundation were focused on Delaware residents, even though they were established and administered in Florida. In the late 1970s, the Attorney General of Delaware sued the trustees...