United States v. Brown

This is an appeal, on an agreed statement of facts, from an order entered in probate rejecting an executor’s final report, and fixing the order of the payment of certain claims against an insolvent estate. The issue presented is the relative priority, in such an estate, of a physician’s claim for services rendered during the deceased’s last illness, and the claim of the United States for unpaid income taxes.

Dr. Donald D. Corlett rendered extensive medical services to the deceased for nearly eleven months, in what proved to be her last illness. He filed a claim against the estate for $3,820.…