Martin v. Dennett

STEWART, Justice:

This is an action to determine the relative priorities of claims against the assets of decedent’s estate. Appellant claims the lower court erred in giving priority to federal tax liens recorded prior to decedent’s death, rather than the claims made by appellant for reasonable funeral expenses and expenses of administration of the decedent’s estate.

On August 10,1962, a uniform real estate contract was entered into between Pay Less Builders Supply, a Utah corporation, as seller, and Forace Martin and Eldean Martin, plaintiffs below, as buyers. The contract was recorded in the…