(359 P.2d 1020) IN THE MATTER OF THE ESTATE OF DONALD B. SMITH, DECEASED, THE UNITED STATES OF AMERICA v. MARVEL L. SMITH, ADMINISTRATRIX. No. 19,437.Supreme Court of Colorado. Decided February 6, 1961. Rehearing denied February 27, 1961. Objection of United States to allowance of second class claim of administratrix in estate matter. Affirmed. 1. […]