SCHWALM ESTATE


89 Pa. D. & C. 88 (1953)

Schwalm Estate

Common Pleas Court of Schuylkill County, Pennsylvania.

September 21, 1953.


Attorney(s) appearing for the Case

Donald D. Dolbin and Joseph S. Lilienthal, for accountants.

Harry W. Lightstone and William A. McGowan, for National Labor Relations Board.

Morton M. Fine, for Director of Internal Revenue.

Irwin Panken, for Wallick and Schwalm, Inc.


GANGLOFF, P.J., September 21, 1953.

The estate of decedent here, as pictured by the account filed and the claims remaining unpaid, is insolvent by a wide margin. Such being the situation, the question of priority in payment of debts, claims and expenses must be solved. We have here an undisputed claim on the part of the Director of Internal Revenue for additional income taxes in the sum of $13,326.34, including interest up to March 18, 1953; we have the disputed but...

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