In Re the Estate of Rothchild

— There are herein two appeals but the same. question is involved and this opinion disposes of both.

Joseph M. Rothchild, father of Samuel Marx Rothchild, died in California, September 26, 1920, leaving by will to Samuel Marx Rothchild, a specific legacy of $25,000 and one-third interest in all the residue of his estate except $56,000 given as specific legacies to other relatives, including the $25,000 specific legacy above mentioned. Joseph M. Rothchild’s estate was probated in California and was not closed until July 25, 1925.

Prior to the death of Samuel Marx Rothchild on January 14, 1922,…