Submitted November 17, 1941.
PER CURIAM, November 19, 1941:
It is conceded that this appeal is governed by the decision of this court in Kuhn's Estate, 146 Pa. Super. 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.