Nelson's Estate

Gest, J.,

The testator in his will described himself as “of the City of Philadelphia, temporarily residing in the City of New York”. His will was dated June 16, 1931, and he died on March 16, 1932. He appointed as his executor Girard Trust Company of this city, which offered the will for probate to the register of wills, and probate was decreed on April 9, 1932. Nearly all the assets of the testator were physically situate in the City of New York, and when the executor attempted to get possession of them the Tax Department of the State of New York refused to permit their removal without…