Siofletea

In Estate of Larkin (1966) 65 Cal.2d 60 [ 52 Cal.Rptr. 441 , 416 P.2d 473 ], we upheld the freedom of Californians to leave their estates to beneficiaries residing in the Soviet Union. We must decide today whether Californians who elect to do so may likewise leave their property to persons residing in Rumania.

Magdalena Chichernea died in Los Angeles on April 15, 1958. Her daughter, grandchildren, niece, and son-in-law, all of whom were named beneficiaries under her will, are citizens and residents of Rumania. They filed a petition to determine heirship on November 3, 1959. Opposing petitioners, the State of California sought to escheat the estate property to itself on the ground that the law of Rumania applicable at the date of death did not accord to United States citizens a “reciprocal right ... to take . . . property upon the same terms and conditions” as its own nationals, a requirement embodied in Probate Code section 259. 1

After holding hearings in 1964, the trial court rendered a decision against petitioners, refusing to enforce the decedent’s will. Petitioners appeal, After a careful examination of the evidence bearing on the written law and actual practice of Rumania…