Schwalm Estate

Gangloff, P. J.,

The estate of decedent here, as pictured by the account filed and the claims remaining unpaid, is insolvent by a wide margin. Such being the situation, the question of priority in payment of debts, claims and expenses must be solved. We have here an undisputed claim on the part of the Director of Internal Revenue for additional income taxes in the sum of $13,326.34, including interest up to March 18, 1953; we have the disputed but, nevertheless, valid (as will be determined later on herein) claim of the National Labor Relations Board for $106,603.10, representing wages due 56…