Peterson v. Deimer

*419OPINION

Harnsberger, Justice.

This appeal by the administrator of the estate of Grace Peterson, deceased, is from an order of the district court sitting in probate, decreeing that the administrator “pay out of the funds of the estate, after first paying all proper costs of administration, to the United States of America, the sum of $373.66.” The order, in effect, is an allowance of a claim against the estate. The only question necessary to be decided is whether the court had jurisdiction to make the order.

The record discloses the administrator was duly appointed, qualified, and entered upon his…