In Re the Estate of Hoffman

Confokd, P. J. A. D.,

Temporarily Assigned (dissenting in part). I agree with the Court’s determination of priority in favor of the claim for services of the accountant Brooks. I disagree with the decision of the court that Mrs. Hoffman should take a one-half share of the balance of the tax refund checks. As I see it, that result subverts the letter and intent of the decedents’ estates statute giving judgment creditors preference over general creditors in distribution of the estate. N. J. S. A. 3A:24-2.

Preliminarily, a proper disposition of this case requires-resolution of whether, apart from…