In re the Estate of Clark

The decedent, a domiciliary of Virginia, died October 4,1964. His estate was made up of property in Virginia and in New York. The property here, which in value is the larger part of the estate, consisted of securities deposited with a New York bank. His will provided that it should be construed, regulated and determined by the laws of the State of New York.

The will contains a testamentary trust for the benefit of his widow which would fulfill the requirements of section 18 of the Decedent Estate Law. However, it is conceded that under the laws of the Commonwealth of Virginia the widow has the…