In Re: Estate of James W. Ford, M.D.

This is the second appeal of this probate case in which this Court is asked to determine whether the Appellant’s claim against the decedent’s estate should be treated as a verified claim under the Claims Act, T.C.A. §30-2-306 et seq., as the trial court found, and controlled by the authorities therein, and then to determine the priority of Appellant’s claim as against the Internal Revenue Service/Appellee’s claim against the estate for decedent’s unpaid taxes. We find that Appellant’s claim is a verified claim against the estate and, as such, is subject to the Claims Act.  Pursuant to both the Claims Act, T.C.A. §30-2-317, and the Federal Insolvency Act 31 U.S.C. §3713, the IRS’s claim is prime. Affirmed.