In re the Estate of Siegel

William J. Regan, S.

This is a proceeding commenced by the petitioner for the probate of the last will and testament of Roy C. Siegel pursuant to SCPA 1605 (subd 2, par [c]). The petitioner, Margaret A. Siegel, of Boca Raton, Florida, recites *1063that Roy C. Siegel, the decedent, died a citizen of the United States and a domiciliary of Florida on March 5, 1969. The last will and testament of the deceased was admitted to probate by the County Judge’s Court in and for Palm Beach County, Florida, a competent court in the State of Florida, and letters testamentary under the will were issued to the…