Ernestine Petrillo has failed to establish a new domicile in Wisconsin and therefore her domicile remains in Alabama for the purpose of this litigation. To establish diversity for the purpose of subject matter jurisdiction the parties must have the (1) amount in controversy over $75,000 (2) the domicile of each party has to be completely diverse. The burden of proof to establish diversity jurisdiction is on the party seeking to remove to Federal court. The moving party must prove their (1) physical presence and (2) their intention to remain in the state in which they are claiming domiciliary, however, if the parties cannot prove both requirements then the court looks to the most recent domicile. Mas v. Perry, 489 F.2d 1396 (5th Cir. 1974).