In re the Accounting of Nortz

A naturalized American citizen named F. Eugen Nortz, hereinafter referred to as the father, created irrevocable trusts for the benefit of three of his children, citizens and residents of Germany, hereinafter referred to as the German children, as evidenced by written agreements between the father and the German children made in November of 1932, and in February of 1937. .Respondent, hereinafter referred to as the petitioner, a citizen of the United States of America, is a fourth and remaining child.

It is unnecessary for the purposes of this appeal to determine whether the original agreement…