In re the Estate of Schmuckler

S. Samuel Di Falco, S.

This proceeding which bears the title of the accounting proceeding in this matter was instituted by the United States Government under the provisions of SCPA 2215 to recover the sum of $115,400 paid to the decedent’s widow on or about February 29,1956 and the sum of $25,600 paid to the State Tax Commission in partial payment of New York State estate taxes. The final payment to the New York State Tax Commission was made on September 1,1959. The proceeding was instituted in order to obtain at least partial payment of the United States Government’s priority claim for estate…