Allen's Bulk Sale

Williams, P. J.,

The personal property of Allen’s Sunoco Gasoline Station in Wil*391liamsport was sold in bulk to Richard W. Adams. A bill of sale was given and the purchase money was delivered to an attorney pending compliance with the provisions of the Pennsylvania Bulk Sales Act. Each of the creditors of the vendor was notified, and the money was paid into court.

The United States entered a claim as a preferred creditor. An auditor was appointed to make distribution and the auditor allowed the claim of the United States as a general creditor. The United States took exception. The matter of the…