In re the Estate of Lachenmeyer

Foley, S.

The issues raised by the objections filed to the account of the trustee herein have been heard and determined by a referee. Exceptions filed to the referee’s report bring all of his findings of fact and conclusions of law before the surrogate for review. I hold that the referee’s report must be modified as follows: (1) That the *679decedent was a resident of Germany at the time of his death and not of New York as found by the referee; (2) that the determination of the testator’s residence in Germany is res adjudicata by reason of the decrees in the probate proceeding and in the…