In re the Accounting of Brown

John C. Boylan, S.

There is presented for determination in this proceeding to settle the account of the administrator, the question whether the attorney at law for the attorney in fact is subject to the provisions of section 32-a of the Personal Property Law and section 231-b of the Surrogate’s Court Act.

*658The decedent died a resident of Richmond County in 1949 leaving her surviving a daughter and two children of a predeceased daughter as her sole distributees. Such distributees are residents of the Union of Soviet Socialist Republics. During the administration of the estate a power of attorney…