Geary Estate

McKENNA, P.J.,

A number of claims have been filed against the above estate. Hearings were held on March 5, 1975, and on various subsequent dates, the testimony being finally closed on January 13, 1976. The estate is insolvent. The questions involved relate to the dis*540tribution of assets among creditors claiming priorities and liens.

Decedent died on April 25, 1974, at the age of 72. He left a last will and testament dated January 27, 1966. The testator was not married at the time of his death and no children survived him. He left the residue of his estate to various employes. The estate being…