Kuhn's Estate

Opinion by

Baldrige, J.,

This controversy is between the United States and a general creditor as to priority of payment of Federal income taxes out of the assets of an insolvent estate.

Mark D. Kuhn, a resident of Pittsburgh, died February 2,1939, intestate. Letters of administration were granted to his widow. She took credit in her account for her widow’s exemption of $500, administration expenses, and those incurred in the last illness and burial of the decedent. To those items no exceptions were filed. There remained for distribution the sum of $2,-851.23. The Orphans’ Court of Allegheny…