In re the Estate of Fisch

S. Samuel Di Palco, S.

The account of the executrix reports gross assets of less than $20,000 and claims of nearly $185,000. The largest claim is that of the United States based upon deficiency income tax assessments totalling more than $170,000. The United States has filed objections to the account, to payment of certain administration expenses and to the payment of unpreferred claims.

The objections to the payment by the executrix of the unpreferred claims are sustained. Letters testamentary were issued on April 24, 1958. The first notices of claims were filed by the Government on August 6,…