United States v. Embrey

Edwin Tyler Embrey died October 27, . 1936, and his wife, Bertha P. Embrey, was appointed administratrix of his estate. The first notice to creditors as required by law was published by the county judge December 2, 1936. September 7, 1937, proof of claim of the United States for income taxes was delivered to the administratrix but it was not filed with -the county judge at that time. January 25, 1939, the United States filed said claim with the county judge and moved that it be declared superior to all other claims pursuant to Section 3466, Revised Statutes of the United States. The motion…