Smith's Estate

Gearhart, P. J.,

Decedent, unmarried, died February 27,1938, intestate. Letters of administration issued March 10, 1938; proof of publication of the grant of same was submitted. . . .

The account shows a balance in hand for distribution of $65.52.

*704The only question presented for decision is whether or not the United States Government is entitled to have its income tax claim given a priority status. If it is, the administratrix must be surcharged in the amount of $134.75. This sum is made up of credit taken for nursing claims in the amount of $24, paid March 14, 1938; a hospital bill of $45.75,…