Want v. ALFRED M. BEST CO., INC.

Legge, Justice.

The United States, originally a defendant and later intervening plaintiff in this action to settle the insolvent estate of the late Samuel Want, appeals from a circuit decree which, affirming a special referee’s first report,(1) adjudged barred certain claims based upon alleged transferee and fiduciary liability of Samuel Want for estate and gift taxes due by the estate of his brother, Jacob A. Want, of which Samuel had been co-executor ;(2) disallowed certain of its claims based upon alleged transferee and fiduciary liabiliity of Samuel Want for income taxes due by the estate…