Appellate Division of the Supreme Court of the State of New York March 21, 1996 (In re the Estate of McConville)

*456As found by the Surrogate, the resolution of the issue as to whether the royalty interest in oil located in Texas should be considered real property, and thus governed by Texas law, or personalty, and thus governed by New York law, requires resort to the law of Texas, inasmuch as it is the local law of the jurisdiction in which the land is situated which determines whether the property may be