Gobrecht's Estate

Gearhart, P. J.,

Mary D. Gobrecht, administratrix of the estate of Everett J. Gobrecht, deceased, has filed her account. The estate is insolvent. After payment of administration expenses and the widow’s exemption, there remains a balance for distribution among the creditors of $266.84. The United States Government has presented its claim in the amount of $206.85, representing the income tax of decedent for the taxable year 1941. The undertaker who buried decedent has also presented his claim on which there is an unpaid balance of $294.88.

The United States Government claims a preference by…