In re the Estate of Tolnai

S. Samuel Di Falco, S.

The decedent, Arnold de Tolnai, died on January 14, 1947, a resident of Monte Carlo, Monaco, survived by his widow, Emilie de Tolnai, two sons, Charles de Tolnai and Victor de Tolnai, and two grandchildren, George Bevay and Charles Bevay, Jr., who are the children of a predeceased daughter of the decedent. Decedent’s widow died on July 1, 1952.

At Ms death, the decedent was the sole stockholder of Alpha S. A., a corporation which had been organized under the laws of Tangier, Morocco on June 1, 1939. About May 15, 1940, the decedent caused to be transferred to Alpha S. A.…