In re the Estate of Sabha

Order unanimously modified and, as modified, affirmed, without costs, in accordance with the following memorandum: In an account dated February 22, 1977, the executor of the estate of Helen Sabha listed a Federal tax claim among those allowed but not paid. The United States filed objections to the account concerning other claims on March 14, 1977 and March 28, 1977. The Bank *918of New York, a competing creditor, filed objections to the account on April I, 1977 in which it attacked the validity of the Federal tax claim. A hearing on the judicial settlement of the account was held on April 18,…