United States v. Bode

Appellant, United States of America, has tax claims against the decedent aggregating $2,616.24. The estate is insolvent. Over appellant’s objection to the execu*285tor’s account the probate judge gave the executor credit for $667.33 for expenses of decedent’s last illness paid by him. This left a balance of only $2,084.89 available for the payment of appellant’s claims.

Section 191, title 31, United States Code, Revised Statutes, contains the following provisions: . whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due…