
    Winter’s Estate.
    Submitted November 17, 1941.
    Before Keller, P. J., Cunningham, Baldrige, Stadteeld, Rhodes, Hirt and Kenworthey, JJ.
    
      November 19, 1941:
    
      Gerald A. Gleeson, United States Attorney, and J. Barton Rettew, Jr., Assistant United States Attorney, for appellant.
    
      George T. Butler and Robert W. Beatty, of Butler & Beatty, for appellee.
   Per Curiam,

It is conceded that this appeal is governed by the. decision of this court in Kuhn’s Estate, 146 Pa. Superior Ct. 1, 21 A. 2d 513.

Accordingly the decree must be reversed and the claim of the United States for taxes allowed priority.

It is so ordered. Costs to be paid out of the estate.  