In re the Will of Gilleland

Dblehanty, S.

Deceased was a citizen of the United States domiciled in Shanghai, China. He is survived by his widow and by three children of a prior marriage. To all four in equal shares he made a bequest described in his will as: “ All cash deposits, both time and current, with the Hongkong and Shanghai Banking Corporation in Shanghai, and the- National City Bank of New York in Shanghai, standing in my name at the time of my death.” In another paragraph of his will he directed that the proceeds of life insurance payable to his estate be divided equally among his wife and children; To his wife…