Superior Court of Pennsylvania April 17, 1946, Appeal, 138 (Meyer Estate)

Opinion by

Baldrige, P. J.,

The only question for solution in this appeal is whether in the distribution of the estate of a deceased insolvent debtor, the United States has priority for unpaid income taxes over a judgment entered of record before the accrual of its tax claim. The Orphans’ Court of Allegheny County ruled in favor of the judgment creditor. The United States has appealed.