In re the Accounting of Mowbray

Samuel Faile, S.

This accounting proceeding involves the priorities to be accorded a claim asserted by the United States for unpaid income taxes, a portion of which in the amount of $15.85 is claimed to represent taxes withheld by the deceased employer. Claimant asserts that the amount of taxes allegedly withheld by the employer constitutes a trust fund entitled to a priority over administration and funeral expenses. The claimed priority as to taxes withheld is predicated upon the provisions of subdivision (a) of section 7501 of the Internal Revenue Code of 1954 (U. S. Code, tit. 26, § 7501,…