In re the Estate of Dwyer

Order of the Surrogate’s Court, New York County, entered June 1, 1976, denying the petition to compel an accounting, unanimously affirmed,' without costs and without disbursements. The petitioner is a national of the Federal Republic of Germany (West Germany). Many years ago, desirous of avoiding decrees of the National Socialist Party with respect to assets abroad, the petitioner and his sister-in-law sought to divest themselves of such assets in the United States by making an absolute gift to a person in the United States who was the secretary to an attorney who advised the petitioner.…