In re the Accounting of Rathscheck

This is an accounting proceeding in which is sought a determination that by reason of a so-called Mexican “ mail-order divorce ” the accounting administratrix was not entitled to be a distributee of her deceased husband’s, estate and that as a result the decedent’s next of kin, all of whom are citizens and residents of Germany, are entitled to take his entire estate.

The statute which we must construe is subdivision (b) of section 87 of the Decedent Estate Law which provides as follows: “ No distributive share of the estate of a decedent shall be allowed under the provisions of this article *…