In re the Estate of Lamar

Joseph A. Cox, S.

In ibis proceeding to settle Ms account, the temporary administrator and executor of the American estate of the decedent requests judicial instructions as to whether he may pay over the balance of the estate remaining in Ms hands to the persons entitled thereto under the decedent’s will without obligation or provision for death taxes that may be due and unpaid to the taxing authorities of the Republic of Cuba.

The decedent was a United States citizen who at the time of Ms death was a resident of Havana, Cuba. Substantially all of his personal property was held in custody and…