United States v. First Nat. Bank

WILKIN, District Judge.

The question in this case is whether the filing of the government’s claim for taxes with the administrator of the estate of Alexander B. Clark was a “proceeding in court” as required by Section 276(c) of Title 26 U.S.C.A. Int.Rev.Code. This court, after consideration of all the authorities and arguments and the purpose of the statute, is constrained to find that the filing of the claim with the administrator was a proceeding in court.

The Probate Court had exclusive jurisdiction to appoint an administrator of the debtor’s estate and to hear and determine all questions…