In re the Estate of Kurth

The opinion of the court was delivered by

BOTTER, P. J. A. D.

The issue on this appeal is whether the federal estate tax lien of the United States has priority over the inheritance tax lien of the State of New Jersey where the assets of decedent’s estate available for distribution in this country are inadequate to satisfy both liens. The State contends that the liens attached simultaneously at the time of death pursuant to 26 U.S.C.A. § 6324 and N.J.S.A. 54:35-5, that the federal lien does not have priority and, therefore, the claims should be satisfied pro rata. *445From a ruling in favor of the…