Thompson's Estate

Holland, P. J.,

The question here is whether the adjudication of this court upon an administrator’s final account should be opened, and a claim of the collector of internal revenue for social security taxes owing by decedent allowed, although notice of the claim was not given until after the audit of the account.

Decedent died on May 19, 1938, intestate and insolvent. Letters of administration were granted to accountant on May 20, 1938, and were duly advertised as required by section 10 of the Fiduciaries Act of June 7, 1917, P. L. 447. The administrator liquidated the assets of the estate,…