In re the Accounting of City Bank Farmers Trust Co.

Feely, S.

In this judicial settlement of the executor’s account, the petition and citation present two special points for determination by the court, to wit, as to the domicile of testator, and as to his widow’s having a right to elect against the will.

As to the first, it was satisfactorily shown by testator’s own letters, especially, Exhibit 2, written from Madrid, Spain, on October 15, 1941, just one month before his death there, that after much opposition he had finally decided to keep all his family there where they had their friends and relatives. He had lived there many years as an…