In re the Accounting of Cole

John J. Dillon, S.

The account of the administrator d. b. n. was settled by a decree of this court dated August 2, 1955, and such decree directed that the balance of the estate be paid to the Commissioner of Finance of Westchester County “to be held for the benefit of Morgan A. Drew, until further order of this Court ’ ’. The United States of America served a notice of levy upon the Commissioner of Finance pursuant to section 6331 of the Internal Revenue Code of 1954 (U. S. Code, tit. 26), and then instituted the within proceeding to withdraw the fund on deposit in partial satisfaction of its…