In re the Accounting of Irving Trust Co.

Frankenthaler, S.

The accounting ancillary administrator requests judicial instructions as to whether it may properly refuse to distribute the balance of the estate to the next of kin until a so-called envoi en possession is produced by them. Deceased died domiciled in France. The fiscal laws of that country provide that property located in a foreign country which belongs to the estate of a French domiciliary may not, under penalty of fine, be distributed to or received by the persons entitled thereto without the procurement of a special order authorizing them to take possession of such…