Morrison's Estate

Opinion by

Mr. Justice Parker,

Trustees for the depositors of a closed bank, the appellants, and the Commonwealth are each claiming as judgment creditors a balance in the hands of the executrix of the estate of Frank Morrison, deceased, which balance arose from the sale of real estate of the decedent for the payment of his debts.

Frank Morrison and his nephew, Francis Hanson, as partners under the firm name of F. Hanson and Company, operated a gasoline station in Mercer County. The partnership, for twelve months during 1927 and 1928, failed to pay over to the Commonwealth monies collected as…