Lock

This is an appeal by the executor of the estate of Tye On Lock, decedent, from a trial court order denying his petition for set *895 tlement of the estate account and distribution. The pertinent facts are not in dispute, and are summarized as follows.

In 1961, Tye On Lock made inter vivos gifts by deed of two parcels of improved real property to his two sons, each receiving one of the parcels. During decedent’s lifetime, neither he nor the donees of the gifts either paid the gift taxes or reported the gifts for tax purposes. Appellant was one of the donees of the gifts.

Tye On Lock died on July 1, 1971, in the British Crown Colony of Hong Kong, being on that date a resident of Hong Kong, but leaving property in the City and County of San Francisco subject to distribution therein. Decedent’s last will and testament named Frank Sam Lock, his second son and appellant herein, as executor.

Appellant filed a “Petition for Probate of Will and for Letters Testamentary” on September 10, 1971. Decedent’s will was admitted to probate on October 7, 1971, and on that date appellant was duly appointed executor.

On November 13, 1979, appellant submitted a “First and Final Account…